RESERVED JUDGMENT IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL CRIMINAL APPEAL NO.1240 OF 2001 (OLD NO.658/1990) R.N. Mitra ……… Appellant Versus C.B.I ……… Respondent Dated: October 27, 2009 Sri Vinod Sharma, learned counsel for the appellant/accused Sri U.K. Uniyal, Sr. Advocate for the respondent/C.B.I. HON. DHARAM VEER, J. This appeal, preferred by the appellant u/s 374(2) of The Code of Criminal Procedure, 1973 (hereinafter to be referred as Cr.P.C.), is directed against the judgment and order dated 27.3.1990 passed by Special Judge, Anti- Corruption U.P. (East), Dehradun in C.B.I. Case No.9/1982, C.B.I. Vs. R.N. Mitra & another, whereby the learned Special Judge convicted the appellant/accused R.N. Mitra under Section 420 of the Indian Penal Code, 1860 (hereinafter to be referred as IPC) and was sentenced to undergo R.I. for five years with a fine of Rs.50,000/- and in default of payment of fine, to further undergo R.I. for two years. The appellant/accused was further convicted u/s 471 r/w 468 I.P.C. and was sentenced to undergo R.I. for one year and with a fine of Rs.1,000/- and in default of payment of fine, to further undergo R.I. for three months. The accused was further convicted u/s 5(2) r/w 5(1)(d) of the Prevention of Corruption Act, 1947 (Act II of 1947) (hereinafter to be referred as the Act) and was sentenced to undergo R.I. for one year with a fine of Rs.10,000/- and in default of payment of fine, to further undergo R.I. for six months. All the substantive sentences were directed to run concurrently. 2 However, the co-accused P.N. Sethi was acquitted of the charge levelled against him by the trial court. 2. Heard learned counsel for the parties and perused the entire material available on record. 3. In brief, the prosecution case is that on 5.1.1981 at 11:40 hrs. an F.I.R. was lodged by Mr. Tilak Kak, Suptd. of Police CBI/SPE, Dehradun with the averments that Shri D.T. Malvankar and Shri R.N. Mitra while posted and functioning as Accountant and Clerk respectively in Bank of Baroda, Dehradun branch during the year 1977 entered into criminal conspiracy with the object of cheating the bank by dishonestly and fraudulently withdrawing the money from the bank as interest on fake FDRs. In pursuance of the said criminal conspiracy Shri R.N. Mitra, prepared three credit vouchers giving fake numbers of FDRs and the same were passed for payment by Shri D.T. Malvankar, as per details given below:- S.No. Name of FDR Holder Date of payment Amount 1. Smt. Phool Wati 13.7.77 400.00 2. M/s Kohli Trading 23.4.77 3550.50 Company, Dehradun 3. Shri Daulat Ram 14.4.77 1350.00 TOTAL 5300.50 It was also stated that in fact, none of this above mentioned three payments was due on any genuine FDR against the bank, yet Shri D.T. Malvankar and R.N. Mitra fraudulently and dishonestly got the payment made from the bank by giving fake particulars of FDRs. It was also stated that the two accused by corrupt or illegal means or by otherwise abusing their official position as such public servants have obtained pecuniary advantage either for themselves or for others and the bank has been cheated to 3 the tune of Rs.5300.50/-. With the same averments, the F.I.R. was lodged by Sri Tilak Kak, Superintendent of Police, CBI/SPE, Dehradun on 5.1.1981 at 11:40 A:M and the case was registered u/s 120 B r/w 420 IPC and 5(2) r/w 5(1)(d) of the Act. The investigation of this case was entrusted to Shri M.C. Joshi, Inspector, CBI, Dehradun. 4. Thereafter another F.I.R. was lodged by Superintendent of Police, CBI/SPE, Dehradun on 1.5.1981 at 11:40 A:M with the averments that an information has been received that Shri R.N. Mitra, while functioning as Clerk in FDR Section of Bank of Baroda, Dehradun during the year 1977 to 1979 entered into a criminal conspiracy with Shri V.V. Randive, Accountant, Bank of Baroda, Dehradun, Shri S.C. Thapliyal another Accountant and some unknown persons with the object of committing criminal misconduct and cheating by dishonestly and fraudulently drawing a huge amount from the Bank of Baroda, Dehradun on the basis of forged documents. In pursuance of the said conspiracy a total sum of Rs.34848.64 was withdrawn from the said Bank by Shri R.N. Mitra, Clerk, as interest on FDRs by giving fake FDR numbers as per details given below:- S.No. Date FDR Number Amount (Rs.) 1. Jan 9, 1979 2995 2400.00 2. Sept.22, 1978 Upto 30/6/78 002445 560.00 002444 480.00 002705 200.00 002706 600.00 002707 600.00 002708 120.00 2560.00 3. Aug.11, 1978 00637 2014.85 638 2014.85 4029.70 4. July 8, 1978 3301 460.00 7229 380.00 4 3415 135.00 15.00 990.00 5. July 4, 52758 750.00 250.00 500.00 1500.00 6. 6 July, 78 3016 800.00 205.40 57.00 1062.40 7. 17/6/78 5272727 1000.00 650.00 1650.00 8. 29/5/78 25965 1650.00 9. 22/4/78 3138 700.00 3191 640.00 200.00 1540.00 10. 23/3/78 56783 900.00 785 600.00 78 60.00 1560.00 11. 5/1/78 19831 260.00 2364 250.00 6248 450.00 2744 300.00 2691 100.00 1360.00 12. 3/1/78 2646 190.00 2647 90.00 2648 225.00 2649 625.00 2326 430.00 226 170.00 1730.00 13. 23/12/77 - 2250.00 14. 9/12/77 - 1500.00 15. 6/12/77 - 864.00 16. 25/7/77 28634 800.00 17. 27/3/78 702113 1200.00 702214 300.00 1500.00 5 18. 19/1/78 418 246.10 3376 158.84 3277 235.50 107 360.00 1000.44 19. 24/1/78 2990150 800.00 20. 12/1/78 3028 1250.00 21. 11/1/78 5248 163.60 52449 400.00 52948 660.00 22. 2/7/77 527468 312.50 7469 270.00 540.00 460.00 1582.50 5. It was also stated that out of the aforesaid twenty two fake withdrawls, withdrawls mentioned from Sr. No.1 to 16 were passed by accused Shri V.V. Randive while the remaining six were passed by Shri S.C. Thapliyal. In fact no such interest was due against any such FDR. It was also alleged that the said officers Shri R.N. Mitra, V.V. Randive and S.C. Thapliyal by corrupt or by illegal means or by otherwise abusing his official position as a public servant have obtained undue pecuniary advantage to the tune of Rs.34848.64 p. either for themselves or for others and the bank has therefore been cheated to the tune of Rs.34848.64 P. With the same averments the F.I.R. was lodged and the case was registered u/s 120B r/w 420 IPC and 5(2) r/w 5(1)(d) of the Act. The investigation of this case was entrusted to Shri H.C. Bisht, Inspector, CBI/SPE, Dehradun. During the course of investigation, the I.O. recorded the statements of the witnesses and took necessary documents into possession and prepared their seizure memo. Specimen of signatures and handwritings of the appellant and the witnesses were sent for testing at Central Forensic Institutes, Govt. of India, Calcutta and the reports 6 were submitted which are Ext.Ka-261 and Ka-312. On completion of the investigation, Sri H.C. Bisht, Investigating Officer submitted the charge sheet in the court on 6.10.1982 against the accused/appellant R.N. Mitra and the co- accused P.N. Sethi (acquitted by the trial court) only and did not file any charge sheet against the officers of the Bank named in the above mentioned two FIRs namely D.T. Malvankar, Accountant, V.V. Randive and S.C. Thapliyal, Officer, Bank of Baroda. That charge sheet is Ext.Ka-379, which reads as under:- “The investigation of both the cases has disclosed that Sri R.N. Mitra, Clerk and Sri P.N. Sethi Cashier while posted and functioning as such at the Bank of Baroda, Astley Hall, Dehradun, during the year 1977 to 1980 entered into a criminal conspiracy between themselves with the object of cheating the Bank of Baroda Astley Hall, Dehradun. In pursuance of this criminal conspiracy Sri R.N. Mitra prepared the following 24 fake vouchers of G.L. Provision of interest in the name of alleged FDR holders by dishonestly showing payment of non-existent interest on FDRs and got these vouchers deceitfully passed and the various amounts were fraudulently and dishonestly drawn from the Bank of Baroda, Astley Hall Dehradun. SN FDR Nos. as given on vouchers Name of the FDR holder as mentioned on the vouchers Name to whom amount shown to have been paid Amount of vouchers/ amount paid (Rs.) Date of vouchers & date of payment 1 2 3 4 5 6 1 527468 7469 No FDR Kaushalya Devi, Lajpat Rai FDR holder No.000475 1582.50 2.7.77 2 No FDR Mentioned Smt. Phoolwati Smt. Phoolwati 400/- 13.7.77 3 0008634 Mrs. Nimmi Rani Mrs. Nimmi Rani FDR holder no.253083, 84 800/- 25.7.77 4 No FDR None Vinod Kumar 864/- 6.12.77 7 mentioned FDR Holder No.702127 5 No FDR mentioned J.D. Kohli J.D. Kohli 1500/- 9.12.77 6 No. not given Mrs. Lajwanti Devi Mrs. Lajwanti FDR holder no.527326 2250/- 23.12.77 7 2646 to 2649 2326 226 Smt. Vidyawati Smt. Vidyawati 1730/- 3.1.78 8 19831 2364 6248 2744 2691 Smt. Bharti Dhaundiyal Smt. Bharti Dhaundiyal FDR holder no.000226 1360/- 5.1.78 9 52488 52489 52948 Smt. Vimla Devi Shri Krishna Dev Smt. Vimla Devi Sh. Krishan Dev 1270.60 11.1.78 10 03028 Mrs. Phoolwati Mrs. Phoolwati 1250/- 12.1.78 11 418 3376 3277 103 Smt. Rukmani Devi Smt. Rukmani Devi holder of FDR No.527418, 3376, 3277, 702103 1000/-40 19.1.78 12 2990150 Sh. R.P. Singh Sh. R.P. Singh 800/- 24.1.78 13 56783 785 78 Smt. Sashi Marwah Smt. Sashi Marwah FDR No. 0000623 1560/- 23.3.78 14 702113 214 Smt. Manju Saxena Manju Saxena 1500/- 23.3.78 15 3138 3191 Sh. Nathi Lal Sh. Nathi Lal holder of FDR No.3263, 3264 1540/- 22.4.78 16 25965 Sh. R.N. Kar Sh. R.N. Kar holder of FDR No.0050295 1650/- 29.5.78 17 5272727 728 Name written is illegible R.M. Beri 1650/- 17.6.78 18 52758 Sh. J.K. Jain Jai Chand Jain FDR holder no.702118,9 1500/- 4.7.78 19 3301 7229 3415 Name not mentioned Nathi Lal holder of FDR No.3263,3264 990/- 8.7.78 20 00637 638 Smt. Jai Rani Paid to Sh. R.N. Mathur Sh. R.N. Mathur 4028/-70 11.8.78 21 2444 002445 2705 2706 2707 2708 Not mentioned Sh. Ram Singh 2560/- 22.9.78 22 002995 Smt. Janki Devi Sh. B.S. Rana 2400/- 9.1.79 23 03016 P.N. Mukherjee Through D.D. No.026844 1062/-40 Rs.1060/- 6.7.78 8 dt.6.7.78 favouring S.K. Mukherjee only was paid 24 006484 004685 004686 Name not mentioned D.N. Verma 1680/- 22.10.80 Out of the aforesaid 24 vouchers amounting to Rs.36926/-24 P. the payment of first 22 vouchers from Sr.1 to 22 amounting to Rs.34186/-24 P. was fraudulently and dishonestly shown to have been made by Shri P.N. Sethi Cashier to the alleged FDR holders/payees, although no such payment was infact made to any of the alleged FDR holders/payees. The investigation further disclosed that the payment of a sum of Rs.1060/- shown at Sr. No.23 above was made through draft no.026844, issued from the Bank of Baroda, Astley Hall, Dehradun on the basis of a fake D.D. Voucher No.797233 dated 6.7.78 prepared by Shri R.N. Mitra, Clerk. Consequently, the said sum of Rs.1060/- was paid in the bank account of Shri S.K. Mukherjee R/o Lukarganj, Allahabad to whom accused Shri R.N. Mitra owed the amount towards the purchase of gold ornaments by him. Investigation also disclosed that a sum of Rs.1680/-, as shown at Sr.24 above was received by Shri R.N. Mitra accused from Shri Arvind Kumar Sharma, the then cashier of Bank of Baroda Dehradun on 22.10.1980 by dishonest misrepresentation of facts. In fact, no body with the alleged name of D.N. Verma ever existed having any such FDRs, as shown at Sr.No.24 above. Thus the accused Shri R.N. Mitra, Clerk & P.N. Sethi the then cashier by corrupt or illegal means or by otherwise abusing their official position as public servant caused pecuniary advantage to themselves or to any other persons and cheated the Bank of Baroda, Astley Hall, Dehradun to the tune of Rs.36926/-24 P. as a result of criminal conspiracy entered into between themselves. In this 9 conspiracy accused Shri R.N. Mitra prepared bogus G.L. Provn. of interest vouchers, deceitfully obtained the signatures of bank customers on many of these vouchers and Shri P.N. Sethi accused falsely showed these payments thereof to the various alleged FDR holders. In fact none of these FDR holders ever received these payments. The aforesaid facts constitute offences punishable u/s 120-B, 420, 471 r/w 468 IPC, 477-A IPC and 5(2) r/w 5(1)(d) of the Act against the appellant/accused R.N. Mitra and co- accused P.N. Sethi”. 6. On 2.3.1984, Special Judge, Anti Corruption, U.P. (East), Dehradun framed the charge against the accused/appellant R.N. Mitra u/Ss 120-B, 420, 471 r/w Sec. 468 of the IPC and further under/s 5(2) r/w Section 5(1)(d) of the Prevention of Corruption Act, 1947 (Act II of 1947). Learned Special Judge also framed the charge against the co-accused P.N. Sethi u/Ss 120-B and 109 r/w 420 of the IPC and u/s 5(2) r/w Sec.5(1)(d) of the Prevention of Corruption Act, 1947 (Act II of 1947). The charge was read over and explained to the appellant/accused and co- accused, to which they pleaded not guilty and claimed to be tried. 7. To prove its case, the prosecution examined PW1 Har Bhagwan Sharma, Accountant, PW2 D.R. Gujar, Officer, Bank of Baroda, PW3 B.M. Aggarwal, Accountant, PW4 Smt. Vidyawati, PW5 V.V. Randive, Accountant, PW6 Smt. Sashi Marwah, PW7 Smt. Bharti Dhaundiyal, PW8 Ram Mitra Bedi, PW9 A.K. Sharma, PW10 Nathi Lal, PW11 S.C. Thapliyal, Officer, PW12 R.N. Mathur, PW13 B.S. Rana, PW14 D.T. Malvankar, Accountant, PW15 Smt. Vimla Sharma, PW16 Smt. Lajvanti Devi, PW17 Smt. Rukmani Devi, PW18 Smt. Jai Chand Jain, PW19 N.S. Khanna, Assistant General Manager, Bank of Baroda, PW20 S.K. 10 Mukerjee, PW21 K.P. Jaiswal, PW22 Lajpat Rai, PW23 R.P. Singh, PW24 H.S. Tuteja, Asstt. Govt. Examiner of Questioned Documents, PW25 Uppendra Keshavgor, Branch Manager, PW26 V.G.S. Bhatnagar, Asstt. Govt. Examiner of Questioned Documents, PW27 M.C. Joshi, I.O. and PW28 H.C. Bisht, I.O. of the case. 8. Thereafter the statements of the appellant/accused and the co-accused were recorded u/s 313 Cr.P.C. The oral and documentary evidence were put to each of them in question form, who have denied the allegations made against them. In defence, three witnesses namely, B.N. Chauhan as DW1, Ajay Kumar as DW2 and Narayan Dutt Sharma as DW3 were examined. 9. After appreciating the entire evidence available on record and hearing learned counsel for the parties, learned Special Judge, Anti-Corruption, U.P. (East), Dehradun vide his judgment and order dated 27.3.1990 convicted and sentenced the accused/appellant as stated above. However, the co-accused P.N. Sethi was acquitted of the charge levelled against him by the trial court. 10. The prosecution, in order to prove its case, examined PW1 Harbhagwan Sharma, who has stated that from 10.1.1979 to 30.8.1982 he was posted as an Officer at Bank of Baroda, Astley Hall, Dehradun Branch. Accused/appellant R.N. Mitra and co-accused P.N. Sethi were also posted in the same branch as Clerk and Head Cashier, respectively. He further stated that he is acquainted with the hand writing and signature of aforesaid accused persons. He further stated the bank issues Fixed Deposit Receipts and interest used to be paid on those FDRs. The complete details of the FDR issued by the bank used to be recorded in G.L. Provision Register which was also called Register No.18. This register contained the full 11 description of the FDR holders like name of FDR Holder, date of issue, duration, interest payable thereon and scheme of FDR. The procedure of the interest payable is that the FDR holder presents the FDR to the concerned clerk, who will then verify the said FDR from Register No.18; if the interest is due then the clerk will prepare the voucher. After that the concerned clerk records the date of payment of the said voucher in R18 and on the back of FDR an entry was also made in regard the payment of the interest to the FDR holders. Then the clerk used to take signature of the FDR holder on the said voucher and after that he used to issue a token. After making entry in the payment scroll, the clerk sends the voucher, FDR, Register 18 and scroll to the Passing Officer. After having verified the same, Passing Officer passes the same by putting his signature on voucher, payment scroll, back of voucher and Register 18. Thereafter the passed voucher and payment scroll used to be sent to the Cashier for payment and the FDR used to be returned to the FDR holder. Payment used to be made to the token holder by the cashier who also used to obtain the signature of the FDR holder on the back of voucher. Thereafter the entry of the said payment used to be made in the payment scroll by the cashier who also puts his signature on the same. He further stated that voucher dated 2.7.77 in favour of Smt. Kaushalya Devi in which interest of Rs.1582.50 was shown to be paid in FDR Nos.0527468 and 69 was prepared by the accused/appellant R.N. Mitra and passed and signed by the Officer, Sri S.C. Thapliyal (PW11). The payment of the interest was done by co-accused P.N. Sethi but no such FDR belongs to Smt. Kaushalya Devi and even no FDR of seven digits was issued by the Bank. FDR No.527469 was in the name of Smt. Veerawati and Alok Tiliya. No payment in regard the interest was made to the FDR holder on 2.7.77 and even no interest was due on aforesaid date. In back of voucher Ext.Ka-161, payment was shown to be made to 12 Lajpat Rai and Kaushalya Devi but FDR Ext.Ka-162 related to said voucher does not belong to either of these two persons. Another voucher Ext.Ka-163 dated 13.7.77 was also prepared by the accused/appellant whereby the payment was shown Rs.400/- in favour of Smt. Phootwati. No FDR number was mentioned in the aforesaid voucher. Smt. Phoolwati was issued FDR no.0003028 (Ext.Ka-164) for Rs.5000/- on which she had already received interest of Rs.250/- on 2.7.77 and on 13.7.77 no interest was due on this FDR. Similarly, voucher dated 25.7.77 Ext.Ka-165 for payment of Rs.800/-in the name of Smt. Nimmi Rani was also prepared by the accused/appellant. In the said voucher number of FDR was shown as 008634. However, in fact, two FDRs bearing no.0253083 and 0253084 were issued to Smt. Nimmi Rani. On 25.7.77, no interest was due on these two FDRs. She had already received the final payment of these FDRs on 21.7.77. Likewise, voucher dated 6.12.77 showing the payment of interest of Rs.864/- was also prepared by the accused/appellant. Name of the FDR holder was not mentioned in the said voucher but the payment of interest was shown to have been made to one Vinod Kumar. He further stated that one FDR No.702127 was issued by the Bank in favour of Vinod Kumar on which the premature payment was received by the FDR holder on 7.12.77 and as such no payment was due on 6.12.77. Similarly, voucher dated 9.12.77 (Ext.Ka-174) of Rs.1500/- in favour of J.D. Kohli was prepared by the accused/appellant, however, no FDR was mentioned in the said voucher. He further stated that voucher showing the payment of Rs.2250/- in favour of Smt. Lajwanti Devi was also prepared by the accused/appellant. No number of FDR was mentioned in the said voucher. However, FDR No.527326 (Ext.Ka-177) of Rs.6,000/- was issued to Smt. Lajwanti by the Bank. Its final payment was made on 22.12.77 and as such no payment was due on 23.12.77. Likewise, voucher dated 13 5.1.78 (Ext.Ka-187) was also prepared by the accused/appellant, whereby payment of Rs.1307/- was shown to be made in favour of Smt. Bharti Dhaundiyal. But the FDRs with the numbers mentioned in the said voucher nowhere existed in the bank. In fact, another FDR bearing no.2226 was issued to Smt. Bharti Dhaundiyal by the Bank and the said FDR had no connection with the FDR mentioned in the voucher Ext.Ka-187. Likewise, voucher dated 11.1.78 Ext.Ka-190 was also prepared by the accused/appellant. The details of the FDRs given in the said voucher nowhere existed in the bank. Similarly, voucher dated 11.1.78 (Ext.Ka-190) was also prepared by the accused/appellant but the FDR numbers 52488, 52489 and 52948 mentioned in the aforesaid voucher does not belongs to the person to whom the payment was shown to be made. He further stated that the voucher dated 12.1.78 (Ext.Ka- 193) of Rs.1250/- was also prepared by the accused/appellant. In the said voucher, FDR No.3028 was mentioned, however, FDR with this number was issued to Smt. Vinod Kumari and the interest due on this FDR was already paid to her on 10.1.78. As such on 12.1.78, no interest was due on the said FDR. Similarly, in voucher dated 19.1.78 Ext.Ka-195, payment of Rs.1000.44 P was shown to be made in favor of FDR numbers 414, 3376, 3277 and 103 however in fact no such interest was due on 19.1.78 regarding FDR numbers 414, 3376 and 3277 and the FDR No.103 was not in existence in the Bank. Similarly, vouchers dated 23.3.78 Ext.Ka-199, dated 27.3.78 Ext.Ka- 202, dated 22.4.78 Ext.Ka-205, dated 24.1.78 Ext.Ka-207, dated 29.5.78 Ext.Ka-210, dated 17.6.78 Ext.a-213, dated 4.7.78 Ext.Ka-216, dated 8.7.78 Ext.Ka-219, dated 6.7.78 Ext.Ka-222, dated 11.8.78 Ext.Ka-225, dated 22.9.78 Ext.Ka-228, voucher paper no.163A/12 Ext.Ka-231, dated 22.10.80 Ext.Ka-234, were also falsely prepared by the 14 accused/appellant and no interest was due on the related FDRs of the said vouchers on the aforesaid dates. 11. PW2 D.R. Gujar has stated that he was posted as an Officer in Bank of Baroda, Astley Hall, Dehradun from the period 18.4.1978 to October 1981 and the accused/appellant and the co-accused were also posted in the same bank. On 22.10.1980, he was posted in Saving Banks Section. He was not used to deal Fixed Deposit. Mr. B.D. S. Sunda was the Incharge of Fixed Deposit Section. He further stated that on 22.10.80, the accused/appellant came to him with the voucher Ext.Ka-234 and told him that Sri B.D.S. Sunda is not in his seat and the party is waiting in the bank for the payment and requested him to pass the aforesaid voucher. On being asked the accused/appellant told him that he has made its entry in the record. He further stated that the accused/appellant was the senior most clerk in the bank, therefore, he signed the voucher in good faith. He has not seen any record with regard to the voucher. He has proved the voucher Ext.Ka-234 prepared by the accused/appellant. At the time of passing the said voucher, he did not saw whether D.N. Verma has signed on the same or not. On the payment cash scroll book the entry was made by the accused/appellant which is Ext.Ka-236 and in place of passing authority, the accused/appellant had signed which is Ext.Ka-236/1. He further stated that when he signed on voucher Ext.Ka-234 at that time Rs.680/- was written but later on it was changed to 1680/-. 12. PW3 B.M. Aggarwal stated that from the period February 1980 to 1982 he was the Accountant in the Bank of Baroda, Astley Hall Branch, Dehradun. On 23.10.1980, he was working as Manager Officiating because Manager was on leave. On that day, when he was checking the cashbook of 22.10.1980 he saw voucher Ext.Ka-234 prepared by the accused/appellant. When he checked the 15 details of the said voucher then he came to know that there is no FDR with this number and name. On 1.11.1980, the accused/appellant told him that he has received the payment of voucher Ext.Ka-234 only. 13. PW4 Smt. Vidhyawati stated that she had eight FDRs at Bank of Baroda. On 3.1.1978, interest of Rs.1300/- approx. had been deposited in his account. She further stated that she has never received payment of Rs.1730/- mentioned in voucher Ext.Ka-180. She further stated that the accused/appellant had obtained her signature on voucher Ext.Ka-180 and she had also signed on the same on faith of the bank. 14. PW5 V.V. Randive stated that he was posted as Accountant at Bank of Baroda, Astley Hall, Dehradun during the period 1977 to 1979 and the accused/appellant was clerk in the same branch. He stated that he has passed vouchers Ext.Ka-165, Ka-170, Ka-174, Ka-176, Ka-180, Ka- 187, Ka-199, Ka-205, Ka-210, Ka-213, Ka-216, Ka-219, Ka- 225, Ka-228, Ka-231 and Ka-222 prepared by the accused/appellant R.N. Mitra in good