He has further stated that the commodities supplied are physically received by the Overseer who is the Section Officer of the concerned Division; that the Section Officer is required to receive the supplies according to the specifications noted in the order for supply, to enter the commodities received by him in the Measurement Book and to give a certificate in that book that the supplies are according to the specifications of the order; that thereafter the Sub Divisional Officer of the Division has to check the supplies with reference to the specifications given ill the order and put his signatures in the Measurement Book; that the stock registers of the supplies received are maintained in the office of the Sub Divisional Officer; that Section Officer and the Sub Divisional Officer endorse certificates on the order as to the correctness of the supplies in terms of the specifications in the order; that thereafter the bill is checked in the office of the concerned Executive Engineer and after payment order is made by the Executive Engineer on duplicate voucher prepared by the Section Officer and countersigned by the Sub Divisional Officer, payment is made by cheque issued by the Executive Engineer; that Exhibit 19 is the bill for Rs. 37,060/ submitted by the Cuttack Plumbing Stores of which the accused Nakula Sahu is the proprietor, in respect of the supply of wash hand basins, 494 in number of the specifications and quality mentioned therein; that the corrections in ink arc made by accused Niranjan Naik, the then Section Officer and are initialled by him; that the endorsement and the certification at the bottom are in the writing of the accused Niranjan Naik and contain his signature dated October 28, 1961; that the corrections in the endorsement have been initialled by accused Niranjan Naik; that Exhibit 20 is the running account bill prepared in the office of Niranjan Naik, the then Section Officer in relation to Exhibit 29 and bears the signatures of both Niranjan Naik, Overseer and Brahmananda Misra, Sub Divisional Officer.