Criminal Revision No.1728 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Criminal Revision No.1728 of 2010 Date of decision:-10.5.2011 Ashok Kumar ...Petitioner Versus State of Haryana and another ...Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI Present:- Mr. S.S. Kharab, Advocate for the petitioner. RITU BAHRI J. This revision petition is against the judgment of Additional Sessions Judge, Kaithal dated 10.10.2009. The judgment of conviction dated 22.10.2008 passed by the Judicial Magistrate 1st Class, Kaithal has been set aside whereby the accused has been convicted in FIR No.153 dated 21.4.1999 registered Under Sections 406,420,467,468 and 471 IPC, registered at Police Station City, Kaithal and sentenced to undergo rigorous imprisonment for one year and to pay fine of Rs.500/- The dispute is between proprietors of two companies i.e. M/s P.S. Traders, Jind Road, Kaithal and M/s P.S. Tyres and Lubricants on Jind Road, Kaithal. Both are carrying on the business of spare parts of tractors etc. The accused is the brother of complainant and was looking after the affairs of the shop of the complainant at the time in his absence. The allegation is that the Criminal Revision No.1728 of 2010 -2- accused without the consent of the complainant submitted returns of income tax and sale tax of the complainant firm of the year 1997-98 by forging the signature of the compainant on behalf of firm M/s P.S. Traders. The accused had misused the documents and blank signed papers of the complainant. The allegation is that the accused had closed CC Bank Account No.575 with Union Bank of India, Ashoka Cinema Road, Kaithal by forging the signatures of the complainant. The trial Court convicted the accused vide judgment dated 22.10.2008 on the ground that accused had forged the signatures of the complainant and succeeded in getting bank account No. CC-575 in Union Bank of India, Ashoka Road, Kaithal changed in his own name and he closed the same account by forging the signatures of the complainant. He had submitted forged income tax returns. The learned Additional Sessions Judge has reversed the findings in appeal and has held that no income tax returns were collected by the investigating agency which might be bearing forged or fabricated signatures of the complainant. The sale tax returns, which were produced in the trial, pertains to the year 1992 and not of the year 1997-98. Non production of these documents are fatal to the case of the prosecution. The allegation is that the accused had closed the CC Bank Account No.575 with the Union Bank of India by forging the signature of the complainant fails on account of the fact that he had been given power of attorney to operate his bank account. Shyam Sunder Aggarwal, Branch Manager of Union Bank of India, Kaithal (PW3) has deposed that Ashok Kumar had given power of attorney to the accused and the specimen signature of the accused were taken by the Bank, which are Ex.P-1. The power of attorney is dated 12.4.1994. The application closing the account bears the signature of the complainant as well as the convict. In view of the above facts, the judgment of learned Additional District Judge, Kaithal requires no interference. Criminal Revision No.1728 of 2010 -3- The criminal revision is dismissed. 10.5.2011 ( RITU BAHRI ) Vijay Asija JUDGE