Summarize the following court judgment. iminal Appeals Nos. 102 and 103 of 1958. Appeals by special leave from the judgment and order dated March 28	 1958	 of the Calcutta High Court in Criminal Appeal No. 428 of 1957 and reference section 374 Cr. P. C. No. 8 of 1957 arising out of the 1325 judgment and order dated September 21	 1957	 of the Court of the Sessions Judge of Cooch Behar in Sessions Trial No. 2 of 1957 (Sept. Sessions) (Sessions Case No. 18 of 1957). section K. Kapur	 for the appellants. B. Sen	 P. K. Ghosh for P. K. Bose	 for the respondent. September 19. The Judgment of the Court was delivered by IMAM J. In these appeals the appellants were convicted for the murder of Malchand Bhadani. A charge under section 302	 Indian Penal Code had been framed against each of them. The Sessions Judge found that the murder had been committed in the furtherance of their common intention. In his opinion as appellant Bipin Behari Sarkar had actually committed the murder he convicted this appellant under section 302 of the Indian Penal Code. He convicted the appellant Bishnu Charan Saha under section 302/34 of the Indian Penal Code. He sentenced both the appellants to death. The appellants appealed to the Calcutta High Court while the Sessions Judge made a reference for the confirmation of the death sentence passed by him. The High Court found the appellants guilty under section 302/34 of the Indian Penal Code. It accordingly confirmed the sentence of death imposed on the appellants by the Sessions Judge. According to the prosecution	 one Tarachand Bhadani had a cloth shop at Mathabhanga in the district of Cooch Bihar. He was joint in business and mess with his two sons	 Prithiraj and the deceased Malchand. The annual turn over of the shop was between Rs. 50	000 to Rs. 60	000. On December 18	 1956	 Tarachand had gone to Rajasthan and Prithiraj had gone to Falakata Hat. Accordingly at the shop on that day Malchand was the only person in charge of it. At about 8 30 p. m.	 after the close of the day 's business	 Malchand was counting the cash in the iron safe in an ante room of the shop when the appellants with one Sanatan Das	 who was acquitted at the trial	 1326 called at the shop. Malchand came out of the anteroom into the shop to attend to these late customers. He had left open the safe and one of its drawers on the floor. The appellants purported to make certain purchases and examined various pieces of cloth. After selection of the cloth they were put into packets. Cash memoes in duplicate were prepared and signed by Malcliand and the appellant Bishnu Charan Saha. The cash memoes had been completely filled in. Two of them had been separated from the cash memo book	 but before the 3rd cash memo could be detached from the book	 Malchand was struck down by the appellants with a heavy cutting instrument which they had carried. The neck was so severely cut that the head was nearly severed from the trunk. Just about then	 a neighbour called out to Malchand by way of casual enquiry before retiring for the night. This so frightened the miscreants that they fled. The money in the open safe was left untouched. The motive for the murder was to steal the money from the safe. On December 25	 1956	 the police seized a sharp cutting weapon variously described as a sword or a dagger. It was found lying close to some shrubbery near Malchand 's shop. It was stained with human blood. It was a practice of the shop of Tarachand Bhadani to despatch from time to time	 after obtaining Hundis	 the accumulated proceeds of the business to Calcutta. On the morning of December 18	 1956	 Prithiraj	 before he went to Falakata Hat	 had made enquiries from the firm of Bhairabhan Bhowrilal whether any Hundi was available. As Bhowrilal was not able to supply him the Hundi the cash remained in the shop. The contents of the safe showed that on December 18	 1956	 before Malchand was murdered there was a sum of Rs. 3	913 in cash and 8 1/4 tolas of gold. There was	 therefore	 a substantial amount in the safe at the shop which would have been stolen were it not that the miscreants fled after murdering Malchand because of a neighbour calling out to him. The conviction of the appellants	 as pointed out by the High Court	 depended entirely on circumstantial 1327 evidence. The High Court did not rely upon the confessional statement made by the appellant Bishnu Charan Saha to a Magistrate	 as	 in its opinion	 it was not a voluntary statement. Reference will be made to the circumstantial evidence	 upon which the High Court relied	 in due course. Before we deal with that aspect of the case it is necessary to refer to a submission made on behalf of the appellants concerning the tender of pardon under section 337 of the Code of Criminal Procedure to Bishnu Charan Saha and	 the failure of the prosecution to comply with the provisions of section 339 of the Code of Criminal Procedure. It was urged that the provisions of section 339 of the Code not having been complied with the trial "	as vitiated as the appellant Bishnu Charan Saha could not be tried alongwith the appellant Bipin Behari Sarkar. In order to understand this submission it is necessary to state a few facts. Bishnu Charan Saha was arrested at about 3 p. m. on December 19	 1956. His confession was recorded by the Magistrate Mr. section C. Chaudhury on December 20	 1956. A charge sheet against the appellants and Sanatan Das was submitted by the police on June 20	 1957. On June 22	 1957	 a prayer was made to the Sub divisional Magistrate on behalf of the prosecution that Bishnu Charan Saba may be tendered a pardon under section 337 of the Code of Criminal Procedure and the Magistrate recorded an order to the effect that this appellant was tendered pardon under section 337 of the Code of Criminal Procedure on condition of his making a full and true disclosure of the whole of the circumstances within his knowledge relating to the offence and to every other person concerned whether as principal or abettor in the commission thereof. The Sub divisional Magistrate bad already reported on June 20	 1957	 to the District Magistrate that both he and the other Magistrate of Mathabhanga should not hold the commitment proceedings as they had had something to do with the investigation. On August 1	 1957	 the Magistrate Mr. Sinha	 to whom the case had been ultimately transferred	 recorded an order to the effect that the three accused had been produced before him and that he had seen the Court 1328 Inspector 's petition praying that the accused Bishnu be made an approver in the case under section 337 of the Code of Criminal Procedure. This accused had	 however	 stated that he made the confessional statement before the Magistrate at Mathabhanga as he had been assaulted by the police and that he did not wish to become an approver. After the completion of the enquiry before commitment	 the appellants and Sanatan Das were committed to the Court of Session to stand their trial for the murder of Malchand. Section 339(1) of the Code provides that " where a pardon has been tendered under section 337 or section 338	 and the Public Prosecutor certifies that in his opinion any person who has accepted such tender has	 either by wilfully concealing anything essential or by giving false evidence	 not complied with the condition on which the tender was made	 such person may be tried for the offence in respect of which the pardon was so tendered	 or for any other offence of which lie appears to have been guilty in connection with the same matter ". The proviso to this sub section prohibits the trial of such person jointly with any of the other accused and that such person shall be entitled to plead at such trial that he had complied with the condition upon which such tender was made. The provisions of this section clearly pre suppose that the pardon which had been tendered to a person had been accepted by him and that thereafter that person had wilfully concealed anything essential or had given false evidence and therefore bad not complied with the condition on which the tender was made to him. Section 337 of the Code	 under which a pardon is tendered	 shows that such tender is made on the condition that the person to whom it is tendered makes a full and true disclosure of the whole of the circumstances within his knowledge relative to the offence and to every other person concerned whether as a principal or an abettor to the commission thereof. Sub section (2) of this section requires that every person who has accepted a tender shall be examined as a witness in the court of the Magistrate taking cognizance of the offence and in the subsequent trial	 if any. 1329 It is clear	 therefore	 that a mere tender of pardon does not attract the provisions of section 339. There must be an acceptance of it and the person who has accepted the pardon must be examined as a witness. It is ' only thereafter that the provisions of section 339 come into play and the person who accepted the pardon may be tried for the offence in respect of which the pardon was tendered	 if the Public Prosecutor certifies that in his opinion he has	 either wilfully concealed anything essential or had given false evidence and had not complied with the condition on which the tender was made. In the present case	 there is nothing on the record to show that on July 22	 1957	 although Bishnu Charan Saha had been tendered a pardon	 he had accepted the tender. Indeed	 the order sheet of the Sub divisional Magistrate of that date does not even disclose that Bishnu Charan Saha had been produced before him. On the other hand	 when Bishnu Charan Saha and his co accused were produced before the Magistrate Mr. Sinha	 to whom the case had been transferred	 the prosecution made a prayer to the Magistrate that Bishnu Charan Saha may be made an approver in the case under section 337 of the Code of Criminal Procedure. This would show that upto that time Bishnu Charan Saha had not accepted the tender of pardon made to him by the Sub divisional Magis trate on June 22	1957. On the prayer of the Prosecutor made to Mr. Sinha on August 1	 1957	 Bishnu Charan Saba flatly denied that he wished to be an approver and had stated that the confessional statement made by him to Mr. Chaudhury was not a voluntary one. On the facts of the present case	 therefore	 all that is proved is that at one stage of the proceedings a tender of pardon had been made to Bishnu Charan Saba. There was	 however	 no proof that that tender had been accepted by him. Such being the situation it could not be said that there was in existence an effective pardon under section 337 and that its provisions applied to the facts of the present case. Consequently	 no question arises about the applicability of section 339 to the proceedings before the Magistrate holding an enquiry before commitment or to the trial of the appellants	 because the 1330 provisions of section 339 can only come into operation if there is in existence an effective pardon under section 337 of the Code. In our opinion	 on the facts of the present case	 there is no foundation for the submission which had been made. Coming now to the circumstantial evidence in the case upon which the High Court relied for upholding the conviction of the appellants	 which may be summed up as follows: (1) The evidence clearly established that the appellants were local men who lived or worked not far from Malchand 's shop. They accordingly had the means and the opportunity of knowing the state of things obtaining at his shop at a particular date. (2) The association of the appellants and Sanatan Das immediately prior to the murder. (3) The evidence of their movements towards the direction of Malchand 's shop. (4) The evidence concerning their presence in the shop of Malchand shortly before the latter was murdered. (5) The evidence concerning the appellant Bipin Bihari Sarkar hurrying away from the direction of Malchand 's shop closely followed by the appellant Bishnu Charan Saha. (6) The evidence of injuries on the palms or fingers of the appellants found at the time of their arrest which took place within 24 hours	 or shortly thereafter	 of the murder. (7) The evidence of the presence of human bloodstains on the shirt of Bishnu Charan Saha and bloodstains on the wrapper of Bipin Behari Sarkar with burnt holes at places where the stains were found. (8) The cash memoes with the signatures of the appellant Bishnu Charan Saha. (9) In the opinion of the doctor the nature of the injuries on Malchand showed that probably he was overpowered by someone first and then another person pressed the weapon against his neck. The matter for consideration is whether the circumstantial evidence	 as stated above	 is sufficient to prove 1331 that the appellants had participated in the murder of Malchand. Two findings of the High Court may be stated at	 this stage before the circumstantial evidence is referred to. One concerned the cash memoes signed by Bishnu Charan Saha and the other concerned the colour of the wrapper worn by Bipin Behari Sarkar when he was seen by Kali Mohan Sarkar	 P. W. 7 going away from a place near the shop of Malchand after the murder. The cash memoes bore the date 11 12 56 and not 18 12 56. The High Court gave good reasons for holding that the date 11 12 56 was wrongly entered in these cash memoes after examining the account books of Malchand 's shop and the other circumstances in the case as well as the admission of Bishnu Charan Saha that on December 18	 1956	 between 1 30 and 2 p. m. be had caused three cash memoes to be issued in the shop of Malchand. We find ourselves in complete agreement with the findings of the High Court in this respect. The wrapper worn by Bipin Behari Sarkar at the time he was seen by Kali Mohan Sarkar was described by the witness as blue in colour whereas	 in fact	 the recovered wrapper from the house of this appellant was green in colour. The High Court thought and	 in our opinion	 rightly that what was in fact green in colour might have appeared to be blue to a witness when seen at night by him. A mistake in describing the colour accurately in the circumstances of the present case did not materially affect the evidence that Bipin Behari Sarkar was wearing a wrapper at the time he was seen at a spot near Malchand 's shop after the murder. Further reference to the wrapper will be made when we consider the case of this appellant. Mohan Lal Sarma	 P. W. 4 had stated that at about 8 p.m. on December 18	 1956	 he had seen the appellants and Sanatan Das sitting in the latter 's shop. Bishnu Charan Saha was the first to leave the shop. 10 or 15 minutes later	 Bipin Behari Sarkar and Sanatan Das left after padlocking Sanatan 's shop. The evidence of this witness had been fully accepted 169 169 1332 by the High Court. Sudhir Ranjan De	 P. W. 8 deposed that in the evening of December 18	 1956	 at about 7 30 p.m. he had seen Bishnu Charan Saha passing in front of Gostha 's shop which was nearly opposite Malchand 's shop. He had on his body a Sujni Chaddar. 4 or 5 minutes later	 Bipin Behari Sarkar and Sanatan Das were seen going in the same direction. The High Court believed the evidence of this witness. It came to the conclusion that on the evidence of Mohan Lal Sarma and Sudhir Ranjan De it was established that at about 8 p.m. the appellants and Sanatan Das were moving towards Malchand 's shop. There was no doubt some discrepancy about the timing but	 as was pointed out by the High Court	 the witnesses were giving the time approximately and did not purport to give the exact time. Kumud Lal Saha	 P. W. 2 deposed that at about 8 30 p.m. on December 18	1956	 he saw the appellants and Sanatan sitting with Malchand in the latter 's shop. Malchand was at that time placing cloth for their inspection. The High Court referred to the various criticisms levelled against the testimony of this witness and after dealing with them came to the conclusion that the witness was a truthful witness and that his evi dence established that the appellants were at the shop of Malchand at about 8 30 p.m. and that Malchand was last seen alive with them. The evidence of Khum Chand Bothers	 P.W. 3 proved that at about 8 30 p.m. on the night of Malchand 's murder he had called out "Malchand " " Malchand "	 but had received no reply. Kali Mohan Sarkar	 P. W. 7 proved that at about 8 p.m. on the night in question when he was going home he met the appellant Bipin Behari Sarkar who was going away hurriedly from the direction of the Bazar. On some enquiry made by the witness this appellant stated that he had been pressed by a call of nature. Thereafter	 the appellant Bishnu Charan Saha was seen coming behind Bipin Behari Sarkar. Bipin Behari Sarkar had on his person a blue coloured wrapper. The spot at which he had met the appellant Bipin Behari Sarkar was at a distance of about 100 cubits to the south of the passage meant for sweepers 1333 of Malchand 's house. He had heard Bishnu Charan Saha calling out " Hei	 Hei " to Bipin Behari Sarkar . The evidence of these witnesses	 which had been accepted by the High Court	 established that the appellants were seen going in the direction of Malchand 's shop. Thereafter	 they were seen with Malchand at his shop. Subsequent to that	 Bipin Behari Sarkar was seen going away hurriedly at a place not far from Malchand 's shop followed by Bishnu Charan Saha who was calling out to him " Hei	 Hei ". The last time that Malchand was seen alive was in the company of the appellants. The existence of the cash memoes	 which were stained with human blood	 with the signatures of Bishnu Charan Saha clearly established that at least Bishnu Cliaran Saha must have been present at the time of the murder because the cash memoes were being made out for him and they were stained with human blood which shows that Malchand was murdered while he was handling the cash memoes. It had been further proved that Bishnu Charan Saha had on him certain injuries of which one was an incised injury. The evidence of the doctor was that this injury could have been caused by the same instrument with which the neck injury of Malchand had been caused. It had been further established that the shirt of Bishinu Charan Saha was stained with human blood. The explanation offered by Bishnu Charan Saba for the injuries on his person was not accepted by the High Court and	 in our opinion	 rightly. Bishnu Charan Saha had stated to the doctor at the time of his examination that injury No. 1 was caused as the result of contact with a grass cutting dao and injuries Nos. 2 and 3 by having drawn his hand over a rough piece of wood	 but to the doctor this explanation was unacceptable inasmuch as this appellant was not a left handed person a fact which appeared clear from his formation and development. When examined under section 342 of the Code of Criminal Procedure Bishnu Charan Saha told the Court that 2 days prior to his examination by the doctor lie had been cutting straw for his cattle with his left hand when his daughter aged about 1334 4 came up from behind and pushed him which resulted in the injury to his finger by its contact with the dao and that he had also received injuries on the back of his finger by striking it against a piece of wood. So far as the shirt stained with human blood	 which was found on his person at the time of his arrest	 was concerned	 Bishnu Charan Saha seriously disputed the identity of the shirt. The identity of the shirt	 however	 had been clearly established. His explanation to the Court was that some of the stains had been caused by betel spit and that one or two might have been caused by some drops of blood falling on the shirt at the time he had sustained his injuries. This explanation was also not accepted by the High Court and	 we think	 rightly. The evidence therefore established that so far as Bishnu Charan Saha was concerned he was seen in the company of Bipin Behari Sarkar and Sanatan Das near about 8 p. m. He was seen shortly thereafter	 as were the other two	 going in a direction which was towards the shop of Malchand. He was seen along with the other two persons at the shop of Malchand at about 8 30 p.m. Thereafter	 he was seen not far from the shop of Malchand going in the same direction as Bipin Behari Sarkar and calling out to him. The cash memoes at Malchand 's shop had been signed by him. He had injuries on his person consistent with their having been caused while the murder of the deceased took place. The shirt that he was wearing at the time of his arrest was stained with human blood for which he gave no reasonable explanation. In our opinion	 the sum total of the evidence against Bishnu Charan Saha established beyond any reasonable doubt that he had participated in the murder of Malchand. Coming now to the case of Bipin Behari Sarkar the evidence against him is the same as against Bishnu Charan Saha about the movements towards the shop of Malchand	 presence at the shop of Malchand and being seen going away at a place near the shop of Malchand and the existence of injuries on his person. In addition there was the evidence that a wrapper was seized the next morning after his arrest with marks of 1335 burning round which there were traces of blood. Unlike the case of Bishnu Charan Saba no signatures of his were found on the cash memoes. It is a matter for consideration whether in the case of this appellant ' any reasonable doubt could arise as to his guilt. It was urged that mere movements towards the shop of Malchand	 his presence at the shop of Malchand and his being seen going away at a place near the shop of Malchand would not be sufficient circumstantial evidence to convict him. So far as the injuries were concerned the doctor had admitted that they could have been caused by a split bamboo. The doctor had at no time stated that they could have been caused by the same weapon which caused injuries to the neck of Malchand. The existence of the injuries	 therefore	 was no additional incriminating circumstance from which any conclusion could be drawn against this appellant. So far as the wrapper was concerned	 there was no evidence that the burnt marks found on it were not there before December 18	 1956. Although blood stains had been found on this wrapper it had not been established that they were human blood stains. The wrapper was also	 therefore	 n0 additional incriminating circumstance against this appellant. It is	 however	 to be remembered that this appellant was with Bishnu Charan Saha and that Malchand was last seen alive in the company of the appellants. The murder of Malchand had already taken place when this appellant followed by Bishnu Charan Saha was seen going away hurriedly at a spot near the shop of Malchand and Bishnu Charan Saha was calling out " Hei	 Hei " to him. It is remarkable that this appellant was seen not only at the shop of Malchand but near that shop after he bad been murdered and that he was found to have injuries oil his person when he was arrested at 10 30 p.m. on December 19	 1956. It would be a remarkable coincidence that both he and Bishnu Charan Saha should have injuries on their persons so shortly after the murder. Bipin Behari Sarkar denied ownership of the wrapper. His explanation was not that the burnt marks on the wrapper were there before December 18. 1336 This wrapper had blood stains. They were too small in quantity to enable a Serologist to determine their origin	 but it is remarkable that wherever the bloodstains were found on the wrapper an attempt had been made to burn out those marks. Unfortunately	 for the appellant	 his attempt to burn out the bloodstains on the wrapper was not entirely successful. This was in our opinion	 an incriminating circumstance against this appellant. The circumstantial evidence taken as a whole leaves no room for a reasonable doubt in our minds about the guilt of this appellant. In our opinion	 the High Court rightly found the appellants guilty under section 302/34 of the Indian Penal Code. It could not be said that the sentence of death for a murder of the kind proved in this case was unduly severe. The appeals are accordingly dismissed. Appeals dismissed.

The two appellants and one other person were accused of committing a murder. The second appellant made a confession before a Magistrate. The police submitted a charge sheet against the three accused. Thereafter the prosecution made a prayer to the sub divisional Magistrate that the second appellant may be tendered a pardon under section 337	 Code of Criminal Procedure and the Magistrate recorded an order to the effect that he was tendered a pardon under section 337 on condition of his making a full and true disclosure of the whole of the circumstances within his knowledge. Before the Committing Magistrate the second appellant stated that the confession made by him was not voluntary and that he did not wish to become an approver. The appellants were committed to the Court of Sessions and were convicted of the murder and were sentenced to death. On appeal the High Court confirmed the conviction and sentence. It was contended by the appellants that the second appellant having been tendered a pardon the joint trial of the appellants was vitiated as it was barred by the proviso to section 339(I) Of the Code. Held	 that there was no effective pardon under section 337 Of the Code and consequently the provisions of section 339 did not come into operation in this case. A mere tender of pardon does not attract the provisions of section 339 ; there must be an acceptance of the pardon by the accomplice and he must be examined as a witness. It is only after this that section 339 comes into play if the accomplice who has accepted the pardon fails to comply with the conditions on which the pardon was tendered. In the present case though a tender of pardon was made to the second appellant there was no proof that it was accepted by him and as such it could not be said that there was in existence an effective pardon under section 337.