Law: Penal Code (XLV of 1860)

Section: 477

Penal Code (XLV of 1860) S. 477-A-Falsification of accounts-Time of falsification immaterial-Factum of falsification of accounts wilfully with intent to defraud-Sufficient for conviction. In order to sustain a conviction under section 477-A P. P. C. the prosecution is not required to show at what point of time the falsification of accounts had been made. The charge is brought home by proving the factum of falsification of accounts wilfully with the intention of defrauding a person. Dates of hearing : 2nd and 3rd June 1969. JUDGMENT ABDULLAH JABIR, J.-This appeal arises out of judgment of Mr. A. S. F. Islam Chowdhury, Additional Sessions Judge, Khulna convicting the accused-appellant A. F. M. Abu Sayeed under section 477-A, P. P. C. and under section 420, P. P. C. and sentencing him to suffer rigorous imprisonment for four years and to a fine of Rs. 15,000 in default to rigorous imprisonment for one year and nine months more under section 477-A, P. P. C. No separate sentence was passed under section 420, P. P. C. The prosecution case is that the accused A. F. M. Abu Sayeed was the bill clerk of the People's Jute Mills of Khulna and one Shariful Islam was the representative of two companies Messrs Pakistan Bamboo Traders and. United Corporation. Berth the companies used to do construction works in the People's Jute Mills. It was the duty of the accused appellant to receive the bills, to check the bills, to prepare cheque vouchers, to write out cheques to obtain signatures of the competent persons on the cheque and to arrange both final and advance payments in respect of construction and other bills. The People's Jute Mills gave United Corporation works for construction extension godown under order ADMN/622 dated 27th January 1962 Exh. 4 and subsequently gave supplementary work for construction of river side godown under order No-dated 7-2-1962 Exh- 4 (1). Both the work orders were accepted by one S. Ahmad one of the proprietors of the companies; Pak Bamboo Traders and United Corporation. United Corporation took some other works from the Jute Mills under orders. The United Corporation carried out those works and submitted bills. Bill No. 2824 dated…