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We are informed that the questions had been prepared before hand by the learned Additional Sessions judge, copies thereof were made available to each of the respondents and it was with reference to those copies that they gave their answers in the court
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A pointed reference was made to question
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No. 20 put to respondent
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No
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I which contains as many as 22 sub-heads and it is said that it was an extremely unfair and embarrassing question
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What the learned Additional Sessions judge has done is to err on the side of over-cautiousness by putting every circumstance appearing in the evidence to the respondents for eliciting their explanations
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His object was to obviate the possibility of a complaint before the appellate court that they were denied the opportunity of explaining the circumstances appearing in evidence against them because of defective questions
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Nor again, do we think that there is any substance in the complaint made that the respondents had no opportunity of referring to the documents to which reference has been made in certain questions
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No objection was taken on their behalf before the learned Additional Sessions judge and from the manner in which they have answered the questions there is no doubt that they must have had opportunity to look at the relevant documents and answer the questions
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We are also satisfied that there is no substance in the complaint that the questioning bordered on cross-examination
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Undoubtedly the learned Additional Sessions judge has questioned the respondents very fully and elaborately but to say that this bordered on cross- examination is wholly unjustifiable
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The object of the learned Additional Sessions Judge quite clearly was, as already stated, to leave no loophole for a complaint to be made before the appellate court of incomplete or insufficient examination under s. 342.Finally we are clear that it was not the duty of the court to draw the pointed attention of the respondents to the provisions of sub-s
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4) of s. 342 and tell them that they may, if they chose, enter the witness box
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It is true that by introducing this provision the disability placed on an accused person in respect of giving evidence on oath in his own defence has been removed and to that extent such person is placed on par with an accused person under the English law
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The new provision, however, does no more than lift the ban and does not impose a duty on the court to draw the attention of an accused person to its contents
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Apart from that, the respondents were represented by counsel at the trial who knew very well what the law was
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No complaint was made by the respondents even in appeal that they were ignorant of their right, that had they known about it they would have given evidence on oath in their defence and that because of this they have been prejudiced
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In the circumstances this point must also be rejected as being without substance
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The irrelevant evidence to which Mr. Bhimasankaram referred was certain account books
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The entries in the. account books of VESCO show that certain sums of money were paid to various parties, Crompton Engineering Co., Lumin Electric Co., D. Brothers, Radio and Electrical, Madras, Vizagapatam Municipality, P. V. Ramanayya Bros., and Andhra Power System
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They also show payment case was that the payments which were entered in the account of VESCO do not find a place in the account books of the corresponding firms or authorities because they were never made by VESCO
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The High Court has pointed out that the main evidence on which the prosecution rests its case that the amount represented by the entries against these various firms were in
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fact misappropriated by the, respondents in the circumstance that there are no corresponding entries in the account books of those firms
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The argument before the High Court was and before us is that, the absence of an entry cannot of electricity duty to Government
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The prosecution be established by reference to s. 34 of the Indian Evidence Act which reads thus
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What it does is to make entries in books of account regularly kept in the course of business relevant in all proceedings in a court of law
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These entries are, however, not by themselves sufficient to charge any person with liability
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Therefore, when A sues B for a sum of money it is open to him to put his account books' in evidence provided they are regularly kept in the course of business and show by reference to them that the amount claimed by him is debited against B
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The entry though made by A in his own account books, and though it is in his own favour is a piece of evidence which the court may take into consideration for the purpose of determining whether the amount referred to therein was in fact paid by A to B
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The entry by itself is of no help to A in his claim against B but it can be considered by the court along with the evidence of A for drawing the conclusion that the amount was paid by A to B
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To this limited extent entries -in the account books are relevant and can be proved
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S. 34 does not go beyond that
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It says nothing about non-existence of entries in account books
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We, therefore, agree with the High Court that the account books of the various concerns to whom payments are said to have been made by the respondents are not by themselves evidence of the fact that no payments were received by them
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The decision in Queen Empress v. Grees Chunder Banerjee ((1884) I. L. R. 10
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Cal 1024.), upon which reliance is placed by the High Court in support of its view is also to that effect
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Similarly in Ram prashad Singh v. Lakhpati Koer ((1902) I. L. R. 30
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Cal 231, 247
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Lord Robertson during the course of the hearing has observed that no inference can be drawn from the absence of any entry relating to any particular matter which observation supports the view taken in Queen Empress v. Girish Chander Banerjee ( (1884) I.L.R. 10 C.L 1024
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That , however, is not the Only provision to be Considered
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There is s. II of the Evidence Act which provides that facts not otherwise relevant are relevant if they are inconsistent with any fact in issue or relevant fact
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Some of the facts in issue in this case are whether payments of certain sums of money were made to Crompton Engineering Co., and other firms or authorities
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These are relevant facts
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Absence of entries in their account books would be inconsistent with the receipt of the accounts and would thus be a relevant fact which can be proved under s. 11
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The fact that no payments were received by those firms has been deposed to by persons connected with those firms and whose duty it was to receive and acknowledge amounts received by the firms or who were in charge of the accounts of these firms
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For the purpose of showing that no amounts were received by the firms, their account books would thus be as relevant as the VESCO account books for the purpose of showing the contrary
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Similarly there is s. 5 of the Evidence Act which reads thus:" "It is the case of the prosecution that the alleged payments were never made by VESCO to the various firms
Statute
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It is also their case that these firms maintain their accounts in the regular course of business and it is their practice to enter in those accounts all payments received by them
Statute
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Both the sets of facts are relevant, that is, non-receipt of the amounts by the firms and non-existence of entries in their account books pertaining to those amounts
Statute
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It is permissible, therefore, for the prosecution to lead evidence to , Drove both these facts
Statute
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The best evidence to prove the latter set of facts consists of the account books of the firms themselves
Statute
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It is under these provisions that the account books of the firms must be held to be relevant
Statute
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What value to attach to them is another matter and would be for the Court of fact to consider
Statute
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It may further - be mentioned that the account books of VESCO show certain payments made to Billimoria & Co. of Kharagpur
Statute
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Papers seized by the police include receipts purporting to have been signed by one J. J. Billimoria on behalf of the firm
Statute
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The prosecution case is that these receipts are forged documents and the entries in the account books of VESCO are false
Statute
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One of the partners of the firm was examined by the prosecution as a witness in the case and he produced the account books of the firm
Statute
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Those account books are in Gujrati and he stated in his evidence that the accounts were regularly kept and that there were no entries in them corresponding to the entries in the VESCO accounts
Statute
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The High Court held that since the account books were not translated they are not admissible in evidence
Statute
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The High Court was clearly wrong in so holding
Statute
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In coming to this conclusion it has relied upon the provisions of s. 356 (2A) of the Code of Criminal Procedure
Statute
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That section reads thus:" "This provision relates only to the oral evidence adduced in a case and not to documentary evidence
Statute
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Mr. Bhimasankaram, therefore, very rightly did not support the view of the High Court
Statute
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In the circumstances we wish to say nothing further on the point
Statute
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We may, however, point out that Billimoria himself gave his evidence in English
Statute
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Another point urged by Mr. Bhimasankaram was that as many as 2, 000 documents were "dumped" by the prosecution in this case out of which 1600 documents were not sought to be proved by it
Argument
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Further, 64 documents were missing from the records when they came to the High Court and that this has caused serious prejudice to the respondent
Argument
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No objection, however, was taken in the courts below on this score and in the absence of any prejudice to the respondents
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we do not think that we should take notice of the complaint made by Mr. Bhimasankaram
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The third point stressed by him was that the approver was allowed to refresh his memory, while deposing in the case, by referring extensively to the account books and various documents produced in the case
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This, according to him, was an absue of the provisions of s. 159 of the Evidence Act
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Now, s. 159 expressly enables a witness while under examination to refresh his memory by referring to any writing made by himself at the time of the transaction concerning which he is being questioned or soon afterwards, or to a writing made -similarly by another person and read by the witness immediately or soon after the writing was made
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S. 160 provides that a witness may also testify to the facts mentioned in any such document as is mentioned in s. 159
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The complaint of Mr. Bhimasankaram is that the approver should have been questioned about the various facts which were sought to be established through his evidence and it was only if and when he was in a difficulty that he should have been allowed to refer to the account books
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Instead of doing that what he was permitted to do was just to prove the various documents or read those documents and then depose with reference to them
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In our opinion, where a witness has to depose to a large number of transactions , and those transactions referred to are or mentioned either in the account books or in other documents there is nothing wrong in allowing the witness to refer to the account books and the documents while answering the questions put to him in his examination
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He cannot be expected to remember every transaction in all its details and s. 160 specifically permits a witness to testify the facts mentioned in the documents referred to in s. 159 although he has no recollection of the facts themselves if he is sure that the facts were correctly recorded in the document
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That is precisely what happened in this case and we do not think that the Additional Sessions judge adopted a procedure which was either a violation of law or was an abuse of the power of the Court
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The next point is a formidable one
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According to Mr. Bhimasankaram, the pardon tendered to the approver was illegal and if the pardon is illegal his evidence is wholly inadmissible
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Further, according to him, the evidence of the approver was found by the Additional Sessions judge to be unreliable and therefore, the first condition referred to in Sarwan Singh v. The State of Punjab , was not satisfied
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For all these reasons the evidence of the approver must be left out of account
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If it is left out of account, he contends, there is nothing left in the prose- cution case, because, as pointed out by the Additional Sessions judge himself the evidence of the approver is the pivot of the prosecution case
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The pardon is stated to be illegal for two reasons
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The first reason is that none of the offences alleged to have been committed falls within s. 337 of the Code of Criminal Procedure and the second reason is that the pardon was granted by an authority not empowered to grant it
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S. 337 (1) as it stood before its amendment by Act 26 of 1955 read thus
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His contention is that where none of the offences is exclusively triable by the High Court or the Court of Sessions pardon could be granted only if the offences are punishable with imprisonment which could extend to ten years but not if a higher punishment were provided for them
Argument
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Here, one of the offences alleged against the respondents is criminal breach of trust punishable under s. 409, I.P.C
Argument
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It is not exclusively triable by a Court of Sessions and the punishment as set out in the 7th column of Schedule II, Cr
Argument
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P. C. was transportation for life or imprisonment of either description for ten years and fine
Argument
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He contends that since the offence is punishable with transportation for life, s. 337 (1) could not be availed of for granting pardon to the approver
Argument
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It seems to us that it would not be correct to read s. 337 (1) in the way sought by learned counsel
Argument
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The very object of this provision is to allow pardon to be tendered in cases where a grave offence is alleged to have been committed by several persons so that with the aid of the evidence of the person pardoned the offence could be brought home to the rest
Argument
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The gravity is of course to be determined with reference to the sentence awardable with respect to that offence
Argument
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On the strength of these considerations Mr. Chari for the State contends that if the words "any offence punishable with imprisonment which may extend to 10 years" were interpreted to mean offences which were punishable with imprinsonment of less than 10 years grave offences which are not exclusively triable by a court of Sessions will be completely out of s. 337 (1
Argument
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He suggests that this provision can also be reasonably interpreted to mean that where the offences are punishable with imprisonment exceeding 10 years pardon may be granted to the approver
Argument
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No doubt, if this interpretation is accepted the object of the section, that is, to embrace within it the graver offences, would be fulfilled, but we wish to express no opinion on it
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For, the pardon granted in -this case can be regarded as being within the ambit of s. 337 (1) for another reason
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It will be noticed that transportation for life was not the only punishment provided for an offence under s. 409 of the Indian Penal Code even before the amendment made to the Indian Penal Code by s. 117 of the Act 26 of 1955, the other alternative being imprisonment up to 10 years
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Therefore, since the offence under s. 409 was not merely punishable with transportation for life but alternately also punishable with imprisonment which could extend to 10 years, s. 337 (1) would apply
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