IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYNA AT CHANDIGARH. Cr.rev. 131 of 2010 Date of decision: 26.2.2010 State of Haryana Petitioner vs. Sultan Singh Respondent Present: Mr. SS Goripuria, DAG, Hry M.M.S.BEDI,J. Delay condoned. Respondent Sultan Singh faced trial along with Ram Lal and Ram Niwas Goyal but the trial acquitted Ram Lal and Ram Niwas Goyal giving them the benefit of doubt but convicted respondent Sultan Singh for having committed offence u/s 408 IPC. The lower appellate court, on appreciation of evidence arrived at a conclusion that there is no evidence regarding Sultan Singh having got fresh receipt books printed, while reversing the judgment of conviction. The report Ex.PZ of the expert from the Forensic Science Laboratory was also taken into consideration to arrive at a conclusion that the questioned documents i.e. Receipts did not bear the signatures of respondent Sultan Singh but signatures and hand writing of Ram Lal existed on the said receipts. On account of failure of the prosecution agency to prove the entries in the ledger book, benefit of doubt was given to Sultan Singh. Non examination of Inspector Om Parkash was also taken to be an adverse circumstance against the prosecution. In view of the totality of all the circumstances, I do not find any ground to interfere in the order of acquittal, passed against the respondent. Dismissed. February 26 ,2010 ( M.M.S.BEDI ) TSM JUDGE