Summarize the following court judgment. : Criminal Appeal No. 310 of 1971. (Appeal by Special Leave from the Judgment and Order dated 23 4 1971 of the Allahabad High Court in Criminal Appeal No. 168/ 69 with Criminal Appln. No. 986/69). Frank Anthony and U.P. Singh	 for the Appellant. O.P. Rana	 for the Respondent. The Judgment of the Court was delivered by KRISHNA IYER	 J. Some exceptions disprove the rule. Cases are legion where the proverbial proposition of litiga tive finality at the High Court level on findings of fact has been affirmed by this Court	 but the exceptions which prove the. rule are also weB established. We must at the outset state that this case does not fit into the conventional legal mould but	 nevertheless	 pos sesses such strange features that our 'ultimate ' power may legitimately come into play. 690 A petty store keeper cum cashier in a rural block devel opment office (in the district of Shahjehanpur) was charged. with misappropriation of several sums adding up to a little over Rs. 5	000/ . The charges having been denied and the real culprit having been pointed out as the boss of the block development office	 the Sessions Court received evi dence on both sides	 found the testimony of the Block Development Officer (BDO	 acronymically) 'completely false and unbelievable ' in regard to many of the items of embez zlement and made critical observations about his culpability in respect of many of the malversations. We may have something to say. about the not unusual phenomenon of the 'small fry getting caught	 and the big shark breaking through the net ' in economic offences where public money is handled by public servants. For the nonce we may content ourselves with the statement that the little official in his twenties which the accused was was acquitted of all but one charge and the misappropriation of Rs. 5	194.82 dwindled into a solitary fugitive item of Rs. 50/ for which he was punished with imprisonment for one year a fine of Rs. 300/ . The conviction was confirmed but the sentence was reduced by the High Court. The aggrieved appellant urges before us that the soli tary surviving item of misappropriation held proved concur rently	 had	 in fact	 been vitiated in the process by funda mental flaws. We will proceed briefly to narrate the epi sode and examine the tenability of the extraordinary fea tures leading to the exculpatory sequel. The agrestic immensity of Indian backwardness is sought to be banished by developmental activities through block level infrastructures. Jaitipur Block is one such and it has a nucleus of small officials and some rural development assistants	 the hegemony being vested in the BDO. The dramaris personae here are the accused	 the stock clerk cure cashier	 the BDO (PW 8) and the Panchayat Secretary (PW 7) whose magnificent salary is Rs. 50/ per mensem. The prosecution narrative runs long but can be short if we abandon the plurality of charges and limit the facts to. the single item of Rs. 50/ . In skeletal brevity	 there was a	Block Office in Jaitipur where a small staff worked on low salaries to stimulate rural development. The accused was cashier and used to be entrusted in such capaci ty with sums	 large and small. The case	 as originally projected	 was that Rs. 5	194.82 was committed to his custo dy and the whole sum was siphoned off into his own pocket by various acts of criminal breach of trust. Admittedly it was the duty of the accused cashier to maintain the cash book and deal with the monies. Equally clear is the fact that the head of the office	 the BDO	 was duty bound 'to tally and check the dally entries of the cash book with the rele vant vouchers	 to affix his signature. after 'checking the total at the end of the day '. The block office has	 on its rolls	 Panchayat Secre taries drawing small salaries. One of them is PW 7	 on a monthly pay of Rs. 50/ . Another unfortunate feature of these. offices	 as disclosed in the evidence	 is that even these petty emoluments are paid irregularly pro 691 ducing both discontent and inclination for manipulation. That public offices should be so run is not too complimen tary. Anyway	 PW 7 received his pay for December 1964 on February 22	 1965 and his pay for the later month of January 1965 he drew a few days earlier on February 15	 1965 (vide Exhibits Ka 26 and Ka 29). These oddities in disburse ments led to the plausible plea by Asiam	 the accused	 that P.W. 7 not having received his pittance for the month of December 1964 even after January had come and gone	 pleaded his dire need for money and received Rs. 50/ as pay for the month of January 1965 and signed a separated voucher bearing that date	 viz.	 February I	 1965. It is conceivable that a little man with a little pay packet	 which is tantalizing ly postponed	 pressurizes the cashier to pay him the small sum signing a voucher and it need not surprise us if the cashier gives in to compassion and makes the payment. This is precisely the case of the accused. To shore up this plea	 he points out a regular entry in the cash register against the date February 1	 1965 of a payment of Rs. 50/ as salary for the month of January 1965 to P.W. 7. Rein forcement is received from the further fact that this spe cific entry of payment the falsification of which is the foundation. for the charge of misappropriation of Rs. 50/ is ticked and 'initialled by the BDO P.W. 8. We have earlier referred to the practice and the obligation of this officer to tally and check the daily entries in the cash book with the relevant vouchers and then to affix the signature after checking the total at the end of	 day. Moreover he had the special responsibility	 as the most responsible officer on the staff on his own showing	 'to keep the cash balance found at the end of every day in the cash chest register '. He does not do daily physical verification of the cash but does it on a monthly basis and he keeps the key of the same	 although another key is left with the cashier. The accused 's contention that he paid the salary of Rs. 50/ to P.W. 7 on February 1	 1965 supported though it is by an entry in the Books duly initialled by the BDO presuma bly after verification with the corresponding voucher has been rejected by the Courts without advertence to these spinal circumstances by the superficial plea that P.W. 7 is seen to have been paid the salary for December 1964 on February 22	 1965 with a regular entry and a stamped voucher. P.W. 7	 when examined	 denied the earlier payment on February 1	 with a touch of dubious candour and owned up the payment for December supported by the stamped voucher on February 22	 1965. A streak of mystique generates doubt in P.W. 7 's testimony because in cross examination he says: '1 do not remember as such that along with other officials the cashier would have given me the salary for the month of January 1965 for two times by mistake '. In the next breath he corrects himself to say that he had not been paid twice. On the strength of these materials a conviction of guilt has been rendered by both the Courts and. be the appreciation right or wrong	 we	 as the final court should have held back ordinarily from temptation for reappraisal	 vehement argu ment notwithstanding. But certain grave factors	 condu cive to miscarriage of justice have bulked forward to induce us to make an exception	 which we will presently expatiate 692 There were nine items of misappropriation originally imputed to the accused. All	 but one	 remained unproven and the guilt is now fixed on one of the inconsiderable items. Not that the littlest sum of public money can be taken on privately with impunity but that the perspective is coloured somewhat by the substantial failure of the prosecution to make out its case regarding all the major items. More disquieting is the fact that the Single surviving charge stands or falls on the veracity or unveracity of a solitary witness appreciated in the light of the conspectus of circumstances. What are those circumstances ? The BDO	 charged as he is with serious responsibilities including guardant functions over the finances of the institution	 has sworn that he checks the daily entries in the cash book with the relevant vouchers and affixes his signature	 checks the total at the end of the day and again affixes his signature. It is a pregnant piece of evidence that there is a specific entry on February 1	 1965 in the cash book that a payment of Rs. 50/ by way of salary to P.W. 7 has been made. The BDO has signed against the entry which means	 in the ordinary course	 he has verified the payment with reference to the relevant voucher. If this be a fact	 the accused has proba bly paid the salary	 made the necessary entry	 shown it together with the relevant	 voucher to the BDO	 got his signature	 totalled up the figures correctly and secured the BDO 's signature over again. The exculpatory impact of this testimony is sufficient	 according to ordinary canons of criminal jurisprudence to relieve the accused of culpa bility since reasonable doubt is generated. The sensi ble scepticism about guilt which springs from the BDO 's signature against the relevant entry is heightened by the fact that the Finance Handbook referred to by the High Court in its judgment states that it is the duty of the drawing and disbursing officer to check each and every entry of receipt and expenditure recorded in the cash book and peri odically to check physically the cash balances. The BDO	 according to the High Court	 has made evasive statements to suppress certain facts and 'spoken some apparent ties '. Startlingly enough	 the Sessions Court has recorded P.W. 8	 the BDO	 as false and unbelievable in regard to certain other charges and gone to the further extent of concluding that four entries figuring as charges against the accused had been really made to the BDO himself 'who probably embezzled these amounts '. The consequential acquittal of the accused on these four charges has not been disturbed. In sum	 therefore	 the conclusion is irresistible that the BDO	 the top officer in full financial control	 had behaved irresponsibly or delinquently with regard to the funds of the block office	 had been described as too mendacious to be depended and had convicted himself	 of gross neglect of public duty in regard to the checking of the cash register	 out of his own mouth. If we are to attach there is no reason for a Court not to do so weight to the contemperane ous entry in the cash register coupled with the signature of the BDO the same day	 as against his ipse dixit later	 the accused is entitled to the benefit of reasona ble doubt. There is likely to have been a separate voucher evidencing the payment of Rs. 50/ which is the subject of the defalcation because the BDO is not likely to have at tested the entry of that payment without checking it up with the corresponding receipt. 693 Two circumstances fall to be mentioned before the probative balance sheet can be struck. The entry of Rs. 50/ on February 1	 1965 is seen scored off. Who did it ? Can we guess in the dark ? Nothing on record suggests that the accused alone could have done it There is much credibil ity in the theory that with the connivance of the BDO and the clerks petty sums are quietly abstracted from the public exchequer	 make believe entries are made and attest ing signatures appended by the BDO and	 if the peril of detection by higher officers is apprehended	 scorings	 additions	 alterations and the like are made. It is common case that in the cash register there are many such cross ings	 cuttings	 scorings and like tamperings. Many scape graces were perhaps party to these processes but one scape goat cannot	 for that reason	 get convicted in the criminal court. In this context it is pertinent to remember that the District Accountant	 after a fuller examination of the books of the block offices	 has stated that the several embezzle ments have been facilitated by the laxity of the BDO who should be directed to make good the loss. A further recom mendation by him to proceed departmentally as against the BDO and as against the Cashier is also found in the report. Whether action had been taken against the BDO	 the State 's counsel was not able to tell us. The sole lip service to the criminality imputed is lent by PW 7. Did he receive his salary of Rs. 50/ twice over ? Undoubtedly he was interested in denying it. Doubt hardly exists of the fact that he got his small December salary of Rs. 50/ only in February next. Far more likely that in such a situation he would have pressed for the payment of Rs. 50/ to be adjusted later. Likewise	 his initial ambi guity in plainly denying that he had been paid twice en hances this suspicion. When the cash affairs of the office is in a mess	 when the Chief is guilty of dereliction	 when the clerks are receiving petty salaries at irregular intervals	 the somewhat tainted testimony of PW 7 is fax too slender a string to hang the guilt upon	 pitted as it is against the cash register entry by the BDO	 apparently after consulting the payment voucher. The accused was suspended promptly and therefore this voucher	 if it did exist	 must have been in the office and its non production in court is not a matter for drawing an inference against the ac cused. We have made this unusual probative survey of the evi dence for the sole reason that the bona fides of the prose cution	 leaving off bigger and going at the smaller	 mixing false testimony with true seriously suspect and holding on to the conviction of the accused on no evidence	 which a reasonable person reasonably instructed in the law will rely upon	 is neither just nor legal. The accused	 at the time of the offence	 was in his early twenties probably a neophyte or new entrant into a little racket. Doubts there are about his complicity but that a man may be guilty is different from saying that he must be guilty. The dividing line between the two is 694 sometimes fine	 but always real. There is undoubtedly collective. guilt in the conjoint delinquency in the running of the block development office. Public affairs and public funds	 especially on the developmental front	 require far more integrity	 orderliness	 activism and financial pru dence. Its absence we regret	 but the specific guilt of the particular accused not having been proved	 as mandated by the law	 results in his acquittal. We accordingly allow the appeal. The guilt finding function is over	 but judges have accountability to the country to the extent matters falling within their professional examination deserve sounding the tocsin. With this alibi we make a few observations. The popular art of helping oneself to public money	 in little bits or large slices	 is an official pathology whose pernicious spell has proliferated with the considerable expansion in institutions of public welfare and expenditure for rural development. From Kautilya 's Arthashastra to Gunnar Myrdal 's Asian Drama	 the vice is writ large and the demoralising kink in the projects for criminal prosecution to eradicate these vices in public offices is that more often than not the bigger engineer of these anti social schemes figures as prosecuting witness and the smaller men in the package deal are put up as sacrificial goats. The head escapes	 the hand is chased down and	 when the Court convicts	 cynicism	 instead of censure	 is the unintended public response. In a social system of the high and low	 where the wheels of punitive processes are steered by the former	 laws equal in the face quirk unequal at heart. Crack down Crime Control itself takes its alignment from the social philosophy of the agencies of public power. The present ease is a small symptom of a spread out disease and the State	 in its highest echelons	 determined to down this rocket of economic offences must launch massive	 quick acting	 broad spectrum prosecutorial remedies	 regardless of personal positions	 and leisurely procedural apparatuses	 if high social dividends are to be drawn. The mystique of 	making the dubious officer the veracity vendor in the witness box and the collaborating minion the dock dweller	 is suspected as intrigue to Shelter the upper berth culprit. Caesar 's wife	 where public interest is at stake	 must be above suspicion	 if prosecutorial credibility is to be popular purchase. If the nation	 poised for socialism	 must zero in on public office offences	 what we have observed must not and surely	 will not slumber as obiter sermons but serve as catalysts to crash strategies on white collar crimes. In a developing country of scarce resources	 husbanding public funds has a special onerousness. Gross negligence	 even absent mens rea	 in handling the nation 's assets by those in office must be visited with criminal liability as it in flicts double injury on that voiceless	 faceless	 woe stricken have not community which is aplenty. Public power	 under the penal Law	 must be saddled with 695 higher degree of care	 if Indian jurisdiction is to fulfil its social mission through developmental legislation. Had such a law existed	 many superior officers routinely signing away huge sums or large contracts could have been alterted into better standards by potential penal consequence. The present case is an instance in point and our parliamen tarians we hope	 will harken. M.R. Appeal allowed.

The appellant	 a cashier in a rural block development office of Shahjahanpur district	 was convicted for misappro priating public money. Both the courts concurrently found that he had pocketed the sum which he claimed to have paid the Panchayat Secretary as salary. The appellant contended that the charge against him was falsified by the voucher and regular entry of the cash register regarding the above payment	 which had been ticked and initialled by the Block Development Officer	 and pro duced in evidence. Allowing the appeal	 the Court HELD: (1) The proposition of litigative finality at the High Court level on findings of fact has been affirmed by this Court	 but the exceptions which prove the rule are also well established. A conviction of guilt has been rendered by both the Courts	 but certain grave factors conducive to miscarriage of justice	 induce us to make an exception. The accused is entitled to the benefit of reasonable doubt owing to the contemporaneous entry in the cash register coupled with the signature of the B.D.O. the same day	 as against ipsi dixit later. [689 G	 691 H	 692 G H] (2) Our observations must serve as catalysts to crash strategies on white collar crimes. Gross negligence	 even absent mens rea	 in handling public funds by those in office must hold penal consequences as it inflicts double injury on the poor masses. [694 G H]