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IN THE COURT OF THE SPECIAL JUDGE, C.B.I., ASSAM, GUWAHATI
Special Case No. 55/2004(New)Special Case No.22(c)/1997(Old)
Present :- Sri M.K. Bhattacharjee Special Judge, CBI, Assam, Guwahati.
Central Bureau of Investigation (CBI)
-Versus-
1. Sh. Mahesh Kalita (A-1)
2. Sh. Digendra Haloi (A-2)
3. Sh. Bhupendra Kr. Bora (A-4)
4. Sh. Nripendra Kr. Bora (A-5)
5. Sh. Rajendra Pd. Sarma (A-7)
6. Sh. Amarjyoti Bezbaruah (A-8)
7. Sh. Anup Bora (A-9)
8. Sh. Debashish Bezbaruah (A-10)
9. Sh. Mukut Medhi (A-11)
10. Sh. Utpal Medhi (A-12)
11. Sh. Puna Das (A-13)
12. Sh. Ranjit Kr. Deka (A-15)
13. Sh. Ratul Kr. Das (A-16)
14. Sh. Nagendra Saikia (A-17)
15. Sh. Manik Ch. Bora (A-18)
16. Sh. Abdul Matin (A-19)
17. Sh. Nabaj Kalita (A-20)
18. Sh. Gautam Saikia (A-21)
19. Sh. Amrijyoti Bora (A-22)
20. Sh. Surajit Bora (A-23)
21. Sh. Madan Bora (A-24)
U/s 120B, 420 IPC & 13(2) of P.C.Act
…….. Accuseds.
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Learned lawyer for the C.B.I. : Mr. R. C. Rao, Sr. PP , CBI
Learned Lawyers for defence : Mr. Kamal Agarwal, senior advocate
Mr. Bhaskar Pradhan, senior advocate
Mr. A.K. Purkayastha, advocate
Mr. P. Kataky, advocate
Mr. S.K. Lahkar, advocate
Mr. Debojit Talukdar, advocate
Mr. N.K. Mazumdar, advocate
Mr. A. Deka Lahkar, advocate
Mr. Ranjan Jyoti Baruah, advocate
Mr. S. Das, advocate
Mr. Pankaj Choudhary, advocate
Mr. Kabin Saikia, advocate
Mr. H. Kalita, advocate
Mr. N. Mishra , advocate
Dates of recording Prosecution Evidence : 20.01.2000, 30.03.2000,
21.01.2002, 22.01.2002, 08.05.2002, 25.07.2002, 26.07.2002, 07.10.2002,
08.10.2002, 06.03.2003, 16.03.2005, 18.05.2005, 09.08.2005, 21.03.2006,
01.09.2006, 02.09.2006, 06.11.2006, 07.11.2006, 08.01.2007, 11.06.2007,
25.09.2007, 23.05.2008, 26.06.2008, 27.06.2008, 02.09.2008, 18.11.2008,
26.03.2009, 27.03.2009, 08.12.2009, 07.12.2009, 08.12.2009, 17.03.2011,
13.06.2011, 02.09.2011, 10.01.2012, 06.03.2012, 07.03.2012, 18.05.2012,
19.05.2012, 25.06.2012, 26.06.2012, 03.08.2012, 04.08.2012, 10.09.2012,
12.09.2012, 13.09.2012, 03.05.2013, 04.05.2013, 17.06.2013, 18.06.2013,
22.07.2013, 23.07.2013, 01.04.2014, 05.05.2014, 06.05.2014, 11.06.2014,
12.06.2014.
Dates of recording Defence Evidence: 31.07.2015, 07.10.2015, 19.11.2015,
10.03.2016
Argument concluded on : 26.10.2016
Judgement delivered on : 10.11.2016
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J U D G M E N T
The prosecution case in brief is as follows. During the year 1991-92, late
Dr. J.P. Dutta was posted as Officer-in-Charge, ICDP, Tezpur and A-1 Mahesh
Kalita, A-2 Digendra Haloi, A-3 Hemanta Borthakur(since deceased), Bhabit Ch.
Mahanta and Lalit Sarma (both approvers) were posted as Cashier, LDA, UDA-
cum store keeper, Accountant and Peon respectively. A-4, Bhupendra Kr. Borah,
A-5 Nripendra Kr. Borah, A-6 Jibon Borkakaty (since expired during trial) and A-
7 Rajendra Pd. Sarma were posted as Treasury officer, Accountant, Supdt.-cum-
Sr. Accountant-cum LOC Assistant respectively in Sonitpur Treasury during the
month of March-April, 1992. A-8 Amarjyoti Bezbaruah, A-9 Anup Borah, A-10,
Debashish Bezbarua, A-11 Mukut Medhi, A-12 Utpal Medhi, A-13 Pona Das, A-
14 Girish Deka (since expired), A-15, Deka, A-16 Ratul Ch. Das, A-17 Nagendra
Saikia, A-18 Manik Ch. Bora, A-19 Abdul Matin, A-20, Nabaj Kalita, A-21 Gautam
Saikia, A-22 Amritjyoti Bora, A-23, Surajit Bora, A-24 Madan Bora and A-25 R.
Bora @ Jyoti Das were private suppliers and contractors of ICDP, Tezpur. The
case against A-25 was split up vide order dated 19.10.2015 as he was found to
be of unsound mind and was not in a position to face and understand the trial.
2. It was alleged that A-8 to A-25, as mentioned above, in pursuance to a
criminal conspiracy with A-1 to A-7 prepared a large number of false split up bills
in the name of their respective firms claiming payments for supply of
medicines/different articles and execution of various works namely, earth filling,
repairing and construction in the premises of ICDP, Tezpur and other offices,
centres and sub-centres under the ICDP, Tezpur without supplying the
medicines and without undertaking the aforesaid works and thus cheated the
Govt. of Assam. A-1 to A-7 being Govt. employees actively conspired with each
other and with the remaining accused in preparing and passing the false bills. It
was further alleged that the bills were procured by late Dr. J. P. Dutta, Officer-in-
Charge, ICDP, Tezpur at the relevant time, from A-8 to A-25 in the names of
their respective firms and such bills were prepared by A-1, A-2 and Bhabit
Mahanta and Lalit Sarma (both Approvers). The then Officer in charge, ICDP,
Tezpur passed those bills for payment and sent to Sonitpur Treasury though no
sanction for such payment was accorded by the competent authority and no fund
for such payment was made available by the Directorate of Animal Husbandry
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and Veterinary Department, Government of Assam. It was also alleged that in
Sonitpur Treasury A-4 to A-7 processed those bills and made the pay orders
though there was no fund, LOC and sanction order from the competent
authority. The bills were subsequently sent to SBI, Tezpur after being finally
passed by A-4 and payment was made by the bank to Officer-in-Charge, ICDP,
Tezpur in the form of DCR and subsequently those DCRs were en-cashed by late
Dr. J. P. Dutta through Bhabit Mahanta (approver) and cash so received were
entered in a Cash Book by A-1 and thereafter, payments were shown to have
been made to different accused against their respective money receipts which
were also prepared by A-1 and other accused persons. The moot case of the
prosecution was that all the accused in pursuance of criminal conspiracy with
each other dishonestly and fraudulently cheated the Govt. of Assam to the tune
of Rs.30,15,459/-.
3. After receipt of the compliant of the aforesaid activity, a case was
registered by ACB, Assam vide. FIR No 6/93 dated 23.07.93.
Subsequently the case was transferred to the CBI for investigation and CBI
registered a fresh FIR being RC No.3(A)/94-ACU-I and took up the investigation
and on completion of investigation submitted charge sheet against the accused
U/S 120B, 420, 467, 471, 477A of the IPC and 13(2) of the P.C. Act. Meanwhile,
A-3 Hemanta Borthakur expired and hence the case against him was closed and
during investigation the then OC, ICDP, Tezpur Dr. J.P. Dutta expired and Bhabit
Ch. Mahanta and Lalit Sarma were made approvers. During trial, A-6 Jibon
Borkakoty and A-14 Girish Deka expired and case against them stood abated. A-
25 was found to be of unsound mind and the case against him was filed vide
order dated 19.10.2015.
4. After furnishing of copies of the materials and documents submitted
before this Court by the I/O U/S 173 Cr. P.C., my learned Predecessor heard
both sides on the point of consideration of charge and on perusal of all relevant
documents, charged the accused as under. A-1, A-2 and A-4 to A-25 were
charged U/S 120B, 420 IPC. A-1, A-2 and A-4 to A-7 were charged U/S 13(1)(d)
read with 13(2) of the P.C. Act, 1988. The charges were read over and explained
to the accused to which they pleaded not guilty and claimed to be tried.
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5. After examining 54 witnesses including the I/O, prosecution case was
closed. The accused were examined U/S 313 Cr. P.C wherein they stated that
they were not involved in any kind of criminal conspiracy and cheating. The
accused who were public servants stated that they discharged their duties
bonafide and there was no such intentional conduct for which they could be
stated to have committed criminal misconduct. A-4 Bhupendra Kumar Borah
examined himself as DW 1 and took the plea that during the relevant period he
was not posted as Treasury Officer of Sonitpur Treasury as he was transferred to
Hamren Sub-Treasury.
6. POINTS FOR DETERMINATION :
(1) Whether all the accused along with two approvers, namely, Bhabit
Mahanta and Lalit Ch. Sarma agreed to do or caused to be done an
illegal act by illegal means to cheat the Govt. of Assam to the tune of
Rs.30,15,459/- through payment of bills against which no medicine or
less medicine were supplied and no construction and repairing work
was done ?
(2) Whether all the accused in pursuance of their criminal conspiracy
cheated the Govt. of Assam to the tune of Rs.30,15,459/- ?
(3) Whether A-1, A-2 and A-4, A-5 & A-7 being public servants during the
period 1991-92 by corrupt or illegal means or by abusing their
position as such public servants obtained for themselves or for other
persons pecuniary benefit to the tune of Rs.30,15,459/- from the
Govt. of Assam and thereby committed criminal misconduct ?
(4) Whether A-11 and A-12 cheated the Govt., of Assam through the
Vety. Dept to the tune of Rs.401946/- by preparing and submitting
large number of false and undated split bills of M/S Pragjyotishpur
Pharma Mach to OC, ICDP, Tezpur in respect of supply of medicines
and equipments against the said bills although no medicine and
equipment was supplied ?
(5) Whether A-8, A-9 & A-10 cheated the Govt. of Assam through the
Vety. Dept to the tune of Rs.689596/- by preparing and submitting
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large no. of false and undated split bills of M/S United Enterprise,
Assam Drug House, AB Distributors, Assam Pharmaceuticals and Drug
Denus to OC, ICDP, Tezpur in respect of supply of medicines and
equipments against the said bills although no medicine and equipment
was supplied ?
(6) Whether A-15 cheated the Govt. of Assam through the Vety. Dept to
the tune of Rs.75500/- by preparing and submitting large no. of false
and undated split bills of M/S R & P Enterprises relating to repair and
construction of SM Centre at Salmara although no such repairing and
construction was done ?
(7) Whether A-16 cheated the Govt. of Assam through the Vety. Dept to
the tune of Rs.150,000/- by preparing and submitting large no. of
false and undated split bills relating to repair and construction of ICDP
sub centre at Panpur and Singri although no such repairing and
construction was done ?
(8) Whether A-17 & A-18 cheated the Govt. of Assam through the Vety.
Dept to the tune of Rs.1,00,000/- by preparing and submitting large
no. of false and undated split bills of M/S MS Enterprises and MB
Enterprises relating to repair and construction of SM Centre at Jamuali
and Panbari although so such repairing and construction was done ?
(9) Whether A-20 cheated the Govt. of Assam through the Vety. Dept to
the tune of Rs.70560/- by preparing and submitting large no. of false
and undated split bills of M/S MK Enterprises relating to repairing of
driver’s quarter and construction work of driver’s room of ICDP,
Tezpur although no such repairing and construction was done ?
(10)Whether A-19 cheated the Govt. of Assam through the Vety. Dept to
the tune of Rs.32000/- by preparing and submitting large no. of false
and undated split bills of M/S Luit Enterprise relating to earth filling
work at SM Centre Siliphabari although no such earth filling was
done ?
(11)Whether A-21 cheated the Govt. of Assam through the Vety. Dept to
the tune of Rs.100000/- by preparing and submitting large no. of false
and undated split bills of M/S TS Enterprises relating to repairing work
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and earth filling work of ICDP Sub centre, Raomari although no such
repairing and construction was done ?
(12)Whether A-24 cheated the Govt. of Assam through the Vety. Dept to
the tune of Rs.75000/- by preparing and submitting large no. of false
and undated split bills of M/S R B Enterprises relating to earth filling
and construction work at approach road of ICDP Sub Centre
kheonipather although no such earth filling and construction work was
done ?
(13)Whether A-22 cheated the Govt. of Assam through the Vety. Dept to
the tune of Rs.87100/- by preparing and submitting large no. of false
and undated split bills of M/S Amarjyoti Bora relating to repairing
work of VAS quarter, FDO quarter and bull-shed although no such
was done ?
(14)Whether A-23 cheated the Govt. of Assam through the Vety. Dept to
the tune of Rs.144657/- by preparing and submitting large no. of false
and undated split bills of M/S Surajit Bora relating to earth filling and
repairing work at SM Center, Rakhyasini, Rangapara and Jingubil
although no such was done ?
(15)Whether A-13 & A-14 cheated the Govt. of Assam through the Vety.
Dept to the tune of Rs.326000/- by preparing and submitting large
no. of false and undated split bills of M/S P D Enterprise relating to
earth filling and repairing work at ICDP Sub centre at Balijuri, Singri,
Rakhyasini and Bindupuri although no such was done ?
7. DECISION AND REASONS THEREOF :-
During argument ld. PP appearing for CBI submitted that the witnesses
had categorically stated that there was meeting of minds among all the accused,
i.e., the public servants and the private suppliers and contractors to cheat the
Govt. of Assam for illegally withdrawing money from the Govt. Exchequer which
was neither allotted nor sanctioned by the competent authority. He also stated
that bills in questions were prepared by some of the accused which was proved
by the testimony of the expert (PW 47). According to the prosecution case, the
key player in the entire transaction was Mr. J.P. Dutta, the then Officer-in-charge
of ICDP, Tezpur who as the Drawing and Disbursing officer withdrew the money
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from the Treasury without any valid sanction or LOC. However, the aforesaid
person expired before filing of the charge sheet and hence he is not facing this
trial. Remaining public servants namely, A-1 & A-2 were the employees of ICDP,
Tezpur and A-4, A-5 & A-7 were the officers/employees of the Sonitpur Treasury,
Tezpur at the relevant time.
8. Defence argued that during his testimony, PW-54 (I/O) stated that the
“so-called” independent witnesses in presence of whom the specimen signatures
were alleged to have been obtained were not made witnesses in the case.
According to ld. Lawyers for the defence the entire process of obtaining of
specimen signatures was therefore under grave doubt. It was also stated that
mere exhibiting of the “opinion” of the expert (Ext 2080) on the specimen
signatures/ handwritings and questioned documents could not be read as
evidence since the concerned experts were not examined. It was also submitted
that along-with the so-called “opinion” there was no reasoning.
9. It was also submitted by the defence that PW-11 who was examined by
the prosecution for identifying the signatures of A-4 also admitted during cross-
examination that during his statement before the I/O he did not state that he
was acquainted with the signatures of Bhupendra Kr. Borah (A-4). Referring to
the testimony of PW-29 it was stated that during his cross-examination he
admitted that since the Treasury Officer used to sign in green ink he assumed
that the signatures appearing in Ext.8/102, 90/1, 42/1, 7/253, 18/1, 11/1,
12/111, 12/159, 14/1, 15/4, 19/82, 17/1 & 10/1 are the signatures of A-4 Sh.
Bhupendra Kr. Borah. By examining himself as DW 1, A-4 took the plea that in
the month of Sept, 91 when he was posted at Tezpur Treasury, he was
transferred as Treasury Officer of Hamreng Sub-Treasury and at the relevant
time, that is, in the month of March, 1992 he was not posted as Treasury officer
of Sontipur Treasury. DW-1 denied the signatures of Treasury officer appearing
in treasury vouchers Ext.7 to 19 to be his signatures.
10. It was also submitted that pardon to two approvers, namely, Lalit Ch.
Sarma and Bhabit Mahanta was granted in violation of the provisions of the
Sec.306 & 307 Cr. P.C. It was also submitted that the application seeking tender
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of pardon was filed by the aforesaid two persons during the course of
investigation and before filing of the charge sheet. It was further submitted that
the grant of pardon during the course of investigation or during pre-committal
stage ought to have been dealt with by the concerned Judicial Magistrate.
However, on perusal of materials on record it did not appear to me that the
investigation carried out by the CBI had caused any prejudice to the accused.
There also did not appear anything on record to suggest that pardon was
granted to the two accused (approvers) in violation of laid down procedure.
11. The testimony of PW-47, Asstt. Govt. Examiner of Question Documents
was also referred to by the defence and it was mentioned that the Expert opinion
exhibited by him as Ext.2079, 2080, 2081 & 2082 were not the result of his own
examination of the questioned documents and the specimen writings /
signatures. It may however be mentioned here that two experts who examined
the relevant documents and submitted the report along with opinion were unable
to come to the Court to depose because one of them has since expired and
another was seriously ailing and was not in a fit physical and mental condition. It
may be pertinent to mention here that during further argument, on a specific
question asked by this court, Learned Senior PP, CBI, Mr. Rao stated that the
opinion of the expert contained in Ext 2082 did not pertain to this case and only
the opinion of the expert exhibited as Ext 2080 pertained to this case.
12. Admittedly, PW 47 only exhibited the opinion of the Government
Examiner of Questioned document in this case as Ext.2080. From the reading of
the opinion (Ext 2080) it appeared that specimen signature/ hand writing of A-2,
A-4, A-5, A-7, A-19, A-23 & A-24 tallied with the Questioned Documents No. 240,
243, 241, 242, 79, 30A & 37 respectively. However, pertinent relevant question is
whether Ext 2080 can be automatically read into evidence. PW 47, during cross
examination, stated that he had merely identified the signatures of H.M.Saxena
and R.K.Jain, the then Deputy GEQDs. He further admitted that expert opinions
are always based on reasons but in the court he did not see the reasons for the
opinion (Ext 2080). In the aforesaid context Ext 2080 cannot be automatically
read into evidence. Even the opinions are not accompanied with the reasons for
such opinion. However, expert opinion is not the only way to prove the
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handwriting or signature of a person. Other modes of proving handwriting/
signature are provided in Section 67 of the Evidence Act. That apart, other
external and internal circumstances can also be taken into consideration for
proving handwriting or signature of a person.
13. Out of 20 accused facing trial now, A-1, A-2, A-4, A-5 & A-7 are public
servants. Let me first deal with them. PW-1, the then Commissioner and
Secretary to the Govt. of Assam, Finance Department at the relevant time, was
the appointing and removing authority in respect of the Treasury officer in Assam
and A-4 was a treasury officer at the relevant time. PW-1 stated that having
gone through the report submitted by the CBI seeking sanction for prosecution
of A-4, he granted sanction after application of his mind. He proved the relevant
sanction order as Ext.1.
14. PW-2 was the Deputy Commissioner of Sonitpur District in the year 1997
and in his official capacity he accorded sanction for prosecution of A-5 & A-7. He
proved the sanction order as Ext.2. From his cross-examination it appeared that
he meticulously went through the entire report and documents submitted by CBI
seeking sanction for prosecution of the aforesaid two accused. In his cross-
examination nothing transpired which could indicate that the sanction order was
issued without application of mind.
15. PW-3, the then Director of Vety. & Animal Husbandry Department, Assam
granted sanction for prosecution of A-1 & A-2 who were employees of his
department. The sanction order was exhibited as Ext.3. In brief, sanction orders
issued for prosecution of the concerned public servants appeared to be perfectly
in order.
16. Prosecution case was that the accused (public servants) in active
collusion with the then concerned DDO Late, J.P. Dutta withdrew money from
the Government Exchequer through Sonitpur Treasury without any valid LOC or
sanction or allotment of fund against false and concocted bills submitted by the
suppliers and contractors. To prove the case prosecution examined three sets of
witnesses apart from the sanctioning authorities and handwriting expert. Out of
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these three sets, one set deposed regarding issue of LOC and procedures
involved therein; another set proved the concerned bills including the writings/
signatures of A-1, A-2, A-4, A-5 & A-7 thereon and the other set deposed
regarding non- supply of medicines and non-execution of contract works.
17. It would be convenient to first look at as to how the LOCs were used to
be issued and how record of the same were used to be maintained. In that
respect, PW-4, PW-5 & PW-6 deposed before this Court. PW-4 was an Upper
Division Assistant in the Assam Secretariat in Vety. Department dealing with the
LOC matters. PW 5, the Deputy Secretary in the concerned department used to
communicate the issue of LOC and sanction of fund. PW-6 was an Upper
Division Assistant in the Directorate of Veterinary Department at Guwahati at the
relevant time. All of them narrated the procedures of issue of LOC. The LOC
register of the relevant time was exhibited as Ext.4 and LOC issued to the office
of the Officer-in-charge, ICDP, Tezpur for the month of March, 1992 was
exhibited as Ext.5. From cumulative reading of the testimonies of the aforesaid
three witnesses it appeared that the procedure for issuance of LOC in respect of
Veterinary and Animal Husbandry department of the Government of Assam, at
the relevant time, was that the Finance department of Govt. of Assam used to
issue LOCs month wise to the concerned government department after allotment
is made in the budget of a particular year. Thereafter, the LOC was sent from
the Finance department to the Veterinary Secretary and on receipt of the LOC of
a particular month, the Secretary of the Veterinary Dept would send the
particular LOC to the Director of the Veterinary Dept with a request to submit
DDO wise allocation within that particular amount for that particular month.
Thereafter, the Director would submit to the Secretary of the department
cyclostyled copy of DDO wise allocation of the amount against separate items of
the particular LOC against all DDOs within the limit allotted by the Finance
Department for approval. Thereafter, it would be processed in the concerned
department of the secretariat and thereafter it would be handed over to the
concerned official. The concerned Deputy Secretary would verify the same and
then put it up before the Financial Advisor of the department who used to look
after the details of the LOC. Ultimately, after getting approval from the
Commissioner and Secretary of the department it would be sent back to the
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concerned department. It also appeared that month wise LOC register was
maintained in the Secretariat in Veterinary Department where all details of the
LOCs were mentioned. Out of the four copies, one copy would be retained with
the Veterinary Secretariat and three copies would be sent to the Directorate of
Veterinary and thereafter one copy would be sent to the DDO and one copy
would be sent to the concerned Treasury. The copy of the LOC meant for
Treasury officer would contain signature of the concerned Financial Advisor
though remaining three copies might not contain his signature. It appeared from
the Ext.4 & 5 that in the month of March, 1992 an LOC for Rs.6000/- only was
issued in favour of ICDP, Tezpur. During cross-examination, the defence
brought that the LOC register did not contain any certificate regarding the
pagination of the register but this fact alone did not appear to be enough to
discard the credibility of PW-4, PW-5 & PW-6. There was absolutely no reason to
disbelieve the evidence of those witnesses. That apart, it would be evident from
the testimonies of the relevant witnesses that against an LOC of Rs.6000/-, the
DDO of the ICDP, Tezpur (who died during investigation of the case) drew more
than Rupees Thirty lacs from the Government Exchequer. It was, therefore,
proved beyond all reasonable doubt that huge amount was withdrawn from the
government treasury without any LOC or sanction.
18. From the testimonies of PW 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 26,
31, 39, 49, 50, 51 & 52, it appeared that there was neither any sufficient supply
of medicine or articles nor there was any meaningful construction/ repairing
works in the premises under the control of ICDP, Tezpur.
19. PW-13 who was a Grade-IV employee in the office of RIAO, Mission
Charali and in 1992 he was transferred to Dhekiajuli. He stated that he along
with other staff used to stay at staff quarter and during the year 1991 no
repairing work of any quarter was taken up.
20. PW-14, Filed Assistant of ICDP, Telia Gaon, Sonitpur stated that during
the relevant time he had never seen any earth filling work done by the
department.
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21. PW-15, the then Cattle Development officer of ICDP, Tezpur stated that
he used to reside in official residence situated in the office campus and he show
some repairing works of white washing and bamboo fencing but no other work
was done. He exhibited a bunch of RCC bills as Ext.21 containing 100 nos. of
split bills for Rs.50,000/- in total pertaining to repairing of his quarter but stated
that no such repairing work was done.
22. PW-16, who was posted as VFA in June, 91 at Kolabari Vety. Sub-
center stated that in the same year in the month of September, he was
transferred to Roimari sub centre and so far he could remember no medicines
were supplied and no construction work was done.
23. PW-17, the then VFA at Jamurihat State Vety. Dispensary, stated that
during his posting therein in 1992 though some medicines were sent but no
construction and repairing work was done in the said dispensary.
24. PW-18, PW-19, PW-20 , PW-21 & PW-22 who were posted in ICDP sub
center Balijuli, RAIC, Dhekiajuli, Doloipara State Vety. Dispensary, Singimari State
Vety. Dispensary and ICDP sub-centre Rakhashmari respectively stated that
during the period 1991-92 no repairing or construction work was seen in their
office. PW-21 however stated that sometime not more than 2 /3 packets of
medicines were received in the office of the Singimari State Vety. Dispensary in
the entire year.
25. PW-26, the then UD-cum-Accountant in Birubari Office, Marketing
Centre stated that his duty was to process all the files relating to accounts in the
office. He further stated that during the period 1992 no construction or repairing
work was done in the office.
26. PW-31, the then VFA at Jongabil Sub centre at ICDP, Tezpur stated that
during the period 1991-92 he did not notice any earth filling or construction work
in the office and no medicine was received.
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27. PW-39 who was working as Kauripathar Vety Sub centre at the relevant
time stated that during the year 1991-92 there was very little construction work
was done except for one approach road which was about 15 meter long. He
exhibited the RCC bills for Rs.75000/- for making payment of Rs.75000/- for
construction work in respect of Kauripathar Vety Sub centre.
28. PW-49, the then VFA, ICDP Sub centre Balipara which was under ICDP,
Tezpur at the relevant time has stated that in the year 1991 no construction
work was done in the Panpur sub centre and only small earth filling was done.
29. PW-50, the then VFA, Sonitpur stated that from the year 1991-96 he was
posted as VFA at Behali block, Vety. Dispensary, Jinjia and no construction work
or earth filling were done in that office during that period.
30. PW-51 who was posted in Barsola Vety. Sub centre at the relevant time
stated that in his sub centre no earth filling or major repairing work was done
during that period.
31. PW-52 who was posted in the ICDP, Mission Chariali, Tezpur as Semen
Carrier stated that during the relevant period he had not seen any vehicle
carrying medicine or medical equipments or any other article to the office.
32. From the testimonies of PW 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 26,
31, 49, 50 & 51 it appeared that there was neither any sufficient supply of
medicine or articles nor there was any construction or repairing works in the
office/ official premises.
33. The following set of witnesses have proved some concerned bills
including RCC bills and handwritings/ signatures of A-1, A-2, A-4, A-5 & A-7 on
those bills. PW-35, who was an LD Assistant in ICDP, Tezpur during the relevant
period exhibited RCC bills prepared by accused Mahesh Kalita (A-1) as Ext.22 &
21. He also exhibited RCC bills prepared by accused Digendra Haloi (A-2) as
Ext.46 & 47. He also exhibited several money receipts as Ext.26 to 31, 2041,
2042 & 2043 which were prepared by accused Mahesh Kalita. PW-37 was
15
working in Govt. Live Stock Farm, Napum, Tezpur stated that he knew Mahesh
Kalita as he worked with him for 3 / 4 years. He proved Contingency Register
and Bill Register of ICDP, Tezpur as Ext.23 & 24 respectively and also proved the
relevant entries which were in the handwriting of accused Mahesh Kalita. He also
proved certain money receipts in the name of different firms which were
prepared by Mahesh Kalita (A-1) and exhibited as Ext.2045, 2056, 2047 & 2048.
In this case, two persons who were involved in the commission of the alleged
offence, namely Sh. Bhabit Ch. Mahanta and Lalit Sarma were tendered pardon
vide order dated 28.5.97 and 2.6.97 respectively and subsequently they were
examined in this case as Court Witnesses, CW-1 & CW-2 respectively. CW-1
Bhabit Ch. Mahanta whose confessional statement was recorded by competent
Judicial Magistrate, stated that at the relevant time he was an Accountant in the
office of OC, ICDP, Tezpur and J.P. Dutta was the officer in charge, Mahesh
Kalita was the Cashier and Digendra Haloi was working as LDA in that office. He
proved contingency register of his office which was maintained by him. But in his
absence this was maintained by Mahesh Kalita, Hemanta Borthakur and Digendra
Haloi. He further stated that he filled up the RCC vouchers on the direction of
the then in-charge J.P. Dutta and exhibited those RCC vouchers as Ext.8/102,
7/254, 23/18, 10/126, 11/155, 12/152, 13/201, 14, 15, 9/91, 16, 17, 18, 19, 33,
47 & 42. He also proved the sub vouchers submitted by Assam Drug House, A.B.
Distributor, Assam Pharmaceutical Distributors, M/S Drug Denus, M/S A.B.
Distributors, Pragjyotishpur Pharma Mach. He also stated that many of those
bills were prepared by accused Mahesh Kalita (A-1) and some of the entries in
the contingency register were done by him at the direction of then O/C, ICDP.
He also stated that the bills were converted to the DCR at the bank and after
encashment of the DCRs different suppliers and contractors were paid in cash in
his presence and the then O/C, J.P. Dutta gave him Rs.30000/- to give to
Mahesh Kalita. He also stated that J.P. Dutta went to the house of accused
Bhupendra Kr. Borah, the then Treasury Officer, Sonitpur and gave him
Rs.3,55,000/-.
34. The defence argued that evidence of the approvers cannot be relied upon
in absence of independent corroboration. Indeed, only on the basis of the
testimony of an approver an accused cannot be held guilty. But in this case there
16
appeared enough corroboration. In the evidence of PW 35 & 37 there appeared
enough material to show that A-1 & A-2 were actively involved in the entire
process of illegal withdrawal of money from Government exchequer. PW-35,
who was an LD Assistant in ICDP, Tezpur during the relevant period exhibited
RCC bills prepared by accused Mahesh Kalita (A-1) as Ext.22 & 21. He also
exhibited RCC bills prepared by accused Digendra Haloi (A-2) as Ext.46 & 47. He
also exhibited several money receipts as Ext.26 to 31, 2041, 2042 & 2043 which
were prepared by accused Mahesh Kalita. PW-37 who was working in Govt. Live
Stock Farm, Napum, Tezpur stated that he knew Mahesh Kalita as he worked
with him for 3 / 4 years. He proved Contingency Register and Bill Register of
ICDP, Tezpur as Ext.23 & 24 respectively and also proved the relevant entries
which were in the handwriting of accused Mahesh Kalita. He also proved certain
money receipts in the name of different firms which were prepared by Mahesh
Kalita and exhibited as Ext.2045, 2056, 2047 & 2048. PW-24 who was working
as Manager, Live Stock Farm, Napum, Tezpur stated that Mahesh Kalita was
working as Accountant in his office and since Sh. Mahesh Kalita worked under
him, he was acquainted with his signatures. He exhibited the RCC bills for the
month of March, 92 as Ext.22 and stated that all the bills which were in the
name of M/s A.B. Enterprise for RS.50,000/- were prepared by accused Mahesh
Kalita. He also exhibited Contingency Register of ICDP, Tezpur for the period
between 21.2.89 to 30.3.92 as Ext.23 and proved the entries in page no.741 as
Ext.23/1 and according to him this entry was made by accused Mahesh Kalita. He
also proved several other entries of accused Mahesh Kalita in the Cash Book and
Bill Register. He also exhibited money receipts of M/S A.B. Enterprise, M/S R.R.
Enterprise, M/S M.N. Traders, M/S M. B. Enterprise and M/S M.S. Enterprise as
Ext.26 to 30 and stated that all those money receipts were prepared in the hand
of accused Mahesh Kalita. Hence handwritings of A-1 & 2 on the concerned bills
and vouchers were proved by PW 24, PW 35 & 37.
35. Apart from A-1 & A-2, other public servants involved in the matter were
accused Bhupendra Kumar Borah (A-4), the then Treasury Officer of Sonitpur
Treasury, A-5 (Nripendra Kr Bora) & A-7 (Rajendra Prasad Sarma). PW-11,
who was serving as Treasury Officer, Tezpur during the year 1994-98 stated that
during the year 1991-92, accused Bhupendra Kr. Borah (A-4) was the Treasury
17
officer of Sonitpur Treasury. He further stated that for passing the bills for
purchase of medicines, vouchers should contain a certificate of the store keeper
and supply order and sanction order are also required. He also stated that a bill
may be passed by the Treasury officer only when the aforesaid things are in
order. He also stated that for passing a bill for construction work, the bill must
contain a certificate of the concerned engineer including the work order number,
sanction order and the details of the measurement of the construction of the
work. He also stated that construction work cannot be undertaken without
sanction of the higher authority. He exhibited an RCC bill as Ext.7 and signatures
of accused Bhupendra Kr. Borah (A-4) as Ext.7/1. He proved the accompanying
vouchers as Ext.7/2 to 7/251 which do not contain any certificate of the engineer
or the sanction order. Similarly, he exhibited another RCC bill as Ext.8 and
signature of accused Bhupendra Kr. Bora (A-4) as Ext.8/1 and also proved the
accompanying voucher as Ext.8/2 to 8/100 which do not contain and certificate
of the store keeper, supply order and sanction order. Similarly, he exhibited
several RCC bills as Ext.9, 10, 11, 12, 13, 14, 15, 16, 17, 18 & 19. He also proved
the signatures of accused Bhupendra Kr. Bora (A-4) on those RCC bills and also
stated that none of the accompanying vouchers contain supply order / sanction
order. He also proved a treasury voucher Ext.10 wherein the appropriation
column is not properly filled up. Payment of Rs.60,000/- was made through that
bill. On perusal of the LOC register (Ext.38) dated 11.3.92 shown as LOC for the
month of Feb,1992 and payment was shown to have been made on 11.3.92
without receipt of any LOC. He also stated that the aforesaid treasury vouchers
contain the bills of M/S Drug House and each voucher was below Rs.500/-. He
also exhibited another sub-bill pertaining to M/s Pragjyotish Pharma Mech which
do not contain any certificate regarding receipt of medicines in good condition
and also stated that the amount was never reflected in LOC Register. He also
exhibited RCC voucher as Ext.8, 42, 19, 18, 22, 12, 11, 15, 13, 17 & 9 and stated
that none of these RCC vouchers / treasury vouchers contain order no., date and
certificate. Most of the payments were made without entering into the LOC
Register for the month of Feb-Mar, 1992. During his cross-examination by
accused Bhupendra Kr. Bora (A-4), he admitted that he did not tell the CBI
officer that he was acquainted with the signatures of accused Bhupendra Kr.
Borah appearing in RCC vouchers in connection with this case. He however
18
denied the suggestion that the signatures appearing in RCC bills were not the
signatures of accused Bhupendra Kr. Borah. It was also suggested during cross-
examination that during the year 1991-92 when he was posted as Finance &
Accounts Officer in the O/O of the Commissioner, North Assam Division, Tezpur,
his pay bill was lost in Tezpur treasury and out of that grudge he was deposing
falsely against accused Bhupendra Kr. Borah. The witness however denied the
suggestion. It was also brought during cross-examination that at the time of
posting of a Treasury officer, his specimen signature is sent to the concerned
bank for payment of the bill by the bank after receipt of treasury vouchers. He
also admitted that a separate scroll is maintained in the treasury where entries
are made and the said scroll is kept inside a locked box along with the bills at the
time of despatching the bills to the bank. He exhibited one such treasury scroll
Ext A and on going through the same he stated that he did not find signature of
treasury officer in the pages of the scroll regarding release of money on 31.3.92.
During cross-examination by the remaining accused the witness admitted that he
did not know the firms of the proprietors who submitted the bills and also did not
know who received the payments. Admittedly, this witness only proved the
signatures of A-4 on the Treasury vouchers/ RCC bills and also proved the
procedure to be followed by the Treasury Officer while passing a bill.
36. PW-12 who was a Jr. Accounts Assistant in Sonitpur Treasusry, Tezpur
during 1992 stated that at that time accused Bhupendra Kr. Bora (A-4) was the
Treasury of the Sonitpur treasury and accused Nripendra Kr. Borah (A-5) was the
Accountant and accused Rajendra Prasad Sarma (A-7) was the Accounts
Assistant in Sonitpur Treasury. He also stated that all payments related to ICDP,
Tezpur are made from Sonitpur Treasury and proved Ext.20 as the concerned
Payment Subsidiary Register. He also proved the entries of vouchers of ICDP,
Tezpur made in his own hand and proved the RCC bills Ext.7 to 12 & 14 to 19.
PW-28, Sr. Accounts Assistant in the office of the Sonitpur Treasury during the
year 1991-92 exhibited the LOC Register for the period 1991-92 maintained in
their office. He further stated that during March,1992 there was no entry in
regard to LOC in the Register and entries for the period from Feb,1992 to 3.8.92
were made by accused Rajendra Pd. Sarma (A-7). PW-29, who was transferred
to Tezpur treasury in the year 1990 stated that accused Bhupendra Kr. Borah
19
was the Treasury officer during the said period and he worked with him for
about one and half year and accordingly he was acquainted with his handwriting
and signatures. He also stated that Nripendra Kr. Borah (A-5) was also working
in the Sontipur Treasury at that time. While examining himself as DW 1, A-4
Bhupendra Kumar Borah took the plea that in the month of March, 1992 when
those bills were passed he was not posted as Treasury officer of Sonitpur
Treasury. But during cross examination his plea appeared to have fallen flat.
Firstly, he stated that he did not remember as to who was the Treasury Officer of
Sonitpur Treasury at that time and secondly, he admitted that after 23 rd
September, 1991 till 24.4.1992 he had drawn his salary against the post of
Treasury Officer of Sonitpur Treasury. PW-46, Sr. Accounts Assistant of Sonitpur
Treasury during 1992 proved some treasury vouchers as Ext.8/101, 16, 42, 7,
18, 11, 22, 12, 13, 14, 15, 9, 17 & 10 and also proved the signatures of the then
Accountant of Sonitpur Treasury Nripendra Kr. Borah and the then Treasury
Officer, Sonitpur Bhupendra Kr. Borah on all those RCC bills / treasury vouchers.
In this connection let me consider the evidence adduced by A-4 Bhupendra
Kumar Borah as DW 1. He took the plea that during the relevant time he was not
the Treasury Officer of Sonitpur Treasury as he was transferred to Hamren Sub-
Treasury. But on perusal of entire evidence including his cross examination by
the Prosecution it clearly appeared that there was no believable proof that he
joined at Hamren. On the contrary, it was proved that he drew his salary for the
relevant period as Treasury Officer, Sonitpur Treasury.
37. In view of the testimonies of witnesses as discussed in the
foregoing paragraphs of this judgement it appeared that prosecution have been
able to prove beyond all reasonable doubt that A-1 & 2 being public servants
employed under the office of ICDP, Tezpur were actively involved in preparation
of the aforesaid bills illegally without any LOC and even prepared money receipts
and thereby cheated the Government of Assam of more than Rupees Thirty Lacs
and their conduct also amounted to criminal misconducts within the meaning of
section 13 of the P.C.Act, 1988. It also appeared to have been proved beyond
all reasonable doubt from the evidence as discussed in foregoing paragraphs that
A-5 & A-7 were actively involved in processing of the aforesaid bills in Sonitpur
Treasury knowing fully well that there was no LOC or sanction for such payment
20
and A-4, as Treasury Officer passed those bills illegally with full knowledge that
he was passing those bills without required sanction or LOC. The plea of A-4 that
he was not posted as Treasury Officer, Sonitpur Treasury during the relevant
time did not appear to be believable at all. Rather, on the contrary, the
prosecution proved beyond all reasonable doubt that during the period he was
posted as Treasury Officer, Sonitpur Treasury, Tezpur and passed those bills in
question illegally. A-1, A-2, A-4, A-5 & A-7 are therefore held guilty u/s 420 IPC
and u/s 13(1)(d) read with 13(2) of the P.C. Act, 1988.
38. Let me now come to the role played by the private contractors and
suppliers, namely, Amarjyoti Bezbaruah (A-8), Anup Bora (A-9), Debashish
Bezbaruah (A-10), Mukut Medhi (A-11), Utpal Medhi (A-12), Sh. Puna Das (A-
13), Ranjit Kr. Deka (A-15), Ratul Kr. Das (A-16), Nagendra Saikia (A-17), Manik
Ch. Bora (A-18), Abdul Matin (A-19), Nabaj Kalita (A-20), Gautam Saikia (A-21),
Amrijyoti Bora (A-22), Surajit Bora (A-23) & Madan Bora (A-24) who were
charged of being actively involved in the aforesaid act of cheating. They were
alleged to have submitted false bills for supply of medicine or for execution of
contract works. For the purpose of proving non supply of medicine and non
execution of any construction or repairing works, prosecution relied upon the
testimonies of PW 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 26, 31, 39, 49, 50, 51
& 52. Their testimonies have been briefly discussed in paragraph Nos. 19 to 31
of this judgement. It appeared from their evidence that there was neither any
sufficient supply of medicine or articles nor there was any meaningful
construction/ repairing works in the premises under the control of ICDP, Tezpur.
39. In regard to A-8 to A-25, Prosecution is required to prove that they had
submitted those false bills in the names of their respective firms and received
payment illegally. Let me therefore, consider the testimonies of the following
witnesses.
40. PW-43, the then Drug Controller, Assam proved the Drug Licence
pertaining to A.B. Distributors, M/S Assam Pharmaceutical Distributors and Drug
Denus as Ext.2058, 2059 & 2060. But there was, however, no sufficient proof in
21
his testimony to show that the accused mentioned above were the proprietors
or partners of the firms in whose names the payments were drawn.
41. PW-25, proprietor of M/S Assam Pharmaceutical Distributors stated that
his firm never supplied any medicine to Vety department. But during cross
examination he stated that the bills exhibited by him as Ext.12/2 to 12/15 were
of Assam Pharmaceutical Distributors, Milanpur which is a different firm.
42. PW-32 who was posted as Fodder Development officer, ICDP, Tezpur
during the year 1991-92 stated that during that period J. P. Dutta was the O/C,
ICDP, Tezpur and Digendra Haloi was Lower Division Assistant and M. Kalita was
Cashier and Hemanta Borthakur was the Store-Keeper and Rajani Neog was
Peon. He exhibited bills /sub vouchers submitted by accused Amarjyoti Bora as
Ext.232 to 404 which were passed for payment by the then O/C, J. P. Dutta. He
also proved several other bills submitted by B.D. Enterprise, M.N. Traders, P.D.
Enterprise, S.S Enterprise, T.S. Enterprise, M.K. Enterprise, M.S. Enterprise which
were passed for payments by the then O/C, J. P. Dutta in the month of March,
92. In his examination-in-chief he also stated that Ext 231/1 & 231/2 were the
list of bills of accused Amrit Jyoti Bora (A-22). He mainly proved the bills
submitted by different firms mentioned above and also proved the signatures of
the then O/C, ICDP, Tezpur Late J.P.Dutta on those bills. However, J.P.Dutta
expired before submission of the charge sheet. So far as private contractors and
suppliers are concerned there was no specific trustworthy evidence in his
testimony that those private contractors (A-8 to A-25) were the owners or
partners of those firms or that they had prepared & submitted the bills. During
cross examination he admitted that his main duty as an Officer in ICDP, Tezpur
was in field and no file in respect of the processing of any bill are placed before
him. He also admitted that he had never dealt with the bills, sub-vouchers which
were exhibited by him. There was also no specific evidence in regard to the
relations of the firms with the accused (A-8 to A-25).
43. PW-36 who was an employee in ICDP, Lakhimpur exhibited certain
vouchers all below Rs.500/- submitted in the name of M/S N.K. Enterprise, M/S
United Enterprise, Assam Drug House, A.B. Distributors, Assam Pharmaceutical
22
Distributors, M/S Drug Denus, Pragjyotishpur Pharma and M/S M.N. Business
Syndicate. He also proved endorsement made by accused Hemanta Borthakur
(since expired) on those bills but the case had already abated against the
accused since he had expired during trial. During cross examination he stated
that he did not personally know any of the firms nor did he know as to who
submitted the sub-vouchers of exhibited RCC bills. He also admitted that he
stated the names of the firms by seeing the printed names on the sub-vouchers.
44. PW-40 who was working in the DVO office, Sonitpur, Tezpur as Divisional
Engineer stated regarding the procedure to be followed for the construction
work. According to him, after preparation of the plan estimate the same
proposal is to be approved by the higher authority and after getting the approval
the work order is to be issued as per procedure. He exhibited RCC bill as Ext.37
for the month of March, 92 pertaining to P.D. Enterprises for Rs.90,000/-. The
RCC bill was accompanied with sub vouchers Ext.55 to 229, all for Rs.500/- each
and on going through the bill he stated that there was neither any work order
nor specification of any work nor certification of completion of work issued by the
concerned engineer. He also proved another RCC bill pertaining to P.D.
Enterprises for Rs.66000/- containing sub vouchers Ext.50/11 to 50/149 and all
those were prepared without following procedure. He also proved several other
RCC bills pertaining to P.D. Enterprise, M.N. Traders, M.N. Business Syndicate,
T.S. Enterprise, Bora Enterprise and M.B. Enterprise as Ext.406 to 584, Ext.585,
Ext.1593 to 1880, Ext.51/14 to 51/171, Ext.1049 to 1248, Ext.33/8 to 33/146,
Ext.232 to 404, Ext.1393 to 1591, Ext.1890 to 2039, Ext.21/1 to 21/100,
Ext.47/9 to 47/302, Ext.47/306 to 47/599, Ext.55 to 229, Ext.2040/7 to 2040/46,
Ext.46/8 to 46/17. He further stated that Ext.33/8 to 33/146 are the bills of Bora
Enterprises dated 15.12.91 totalling to Rs.70000/- in the name of accused
Amarjyoti Bezbaruah. He also stated that the bills Ext.47/9 to 47/302 for total
amount of Rs.144657/- are in the name of accused Surajit Bora. He stated that
some of the bills were in the names of accused Amarjyoti Bezbarua (A-8) and
accused Surajit Bora (A-23). But there was nothing in his testimony to prove
beyond reasonable doubt that the bills were submitted by aforesaid two accused
after causing preparation of those bills. There was nothing in his evidence that A-
8 and/or A-23 received payments of those bills. We have already seen in
23
evidence, as discussed in foregoing paragraphs, that some money receipts were
even prepared by concerned staffs (A-1 &A-2).
45. PW-41 stated that he knew Amar Bezbaruah who wanted to help him
in business of medicine and one day Amar Bezbaruah took his signatures on an
application form for obtaining Drug Licence. But having seen bills and challans in
the name of Drug Denus he stated that he had no idea about these nor did he
submit those bills. He also stated that the money receipts in the name of Drug
Denus (Ext.2054) was also not issued by him. But there was nothing concrete in
his evidence as to who prepared and submitted those bills.
46. PW-42 stated that during the year 1991-92 he used to work in Sashi
Ayurvedc Bhawan and the proprietor of the firm was father of accused Amar
Bezbaruah. He also stated that most of the bills of the firm were prepared by
Anup Bora, Bimal Sarma, Bapdhan Das and Debashish Bezbaruah. He also
exhibited some bills of United Enterprise as Ext.7/152 to 7/250 which according
to him were prepared by accused Anup Bora in his handwriting. He also stated
that bill Ext.13/1 & 15/101 of Drug Denus was prepared and written by accused
Amar Bezbaruah and he identified his handwriting and signatures. He also stated
that Ext.2054 is the money receipt of Drug Denus For Rs.243600/- dated 9.4.92
and another money receipt as Ext.2055 of A.B. Distributors dated 9.4.92 for
Rs.72810/- and further stated that Drug Denus, A.B. Distributors and Assam
Drug House was run by Amar Bezbaruah. During cross-examination he stated
that the aforesaid bills were prepared after supply of medicines by firm and the
bills were prepared by the employees of the office and he himself prepared some
bills. So, from his cross examination it appeared that the bills referred by him
were submitted after supply of medicine and that those bills were prepared by
the employees of the office. In fact there was no proof beyond reasonable doubt
in his testimony that accused Amar Bezbarua or Debashish Bezbarua submitted
wilfully any false bill.
47. PW-44 stated that he knew Amarjyoti Bezbaruah who used to look
after the works of Sashi Ayurvedic Bhawan belonging to his father. He also
proved bill Ext.13 & 15 in the name of Drug Denus and stated that same were
24
prepared by Amarjyoti Bezbaruah. During cross-examination he stated that he
used to work at Sashi Ayrvedic Bgawa of which Janardan Bezbaruah was the
proprietor and never worked in Drug Denus. He further admitted that he never
worked with Amarjytoti Bezbaruah and did not know where and when Ext.13 &
15 were prepared and these were not prepared in his presence. On appreciation
of his entire evidence, it, therefore, appeared that there was no believable
evidence in his testimony that Ext 13 & 15 were submitted by accused Amarjyoti
Bezbarua (A-8).
48. In this case, two persons who were involved in the commissions of the
alleged offence, namely Sh. Bhabit Ch. Mahanta and Lalit Sarma were tendered
pardon vide order dated 28.5.97 and 2.6.97 respectively and subsequently
examined in this case as Court Witness, CW-1 & CW-2 respectively. CW-1 Bhabit
Ch. Mahanta whose confessional statement was recorded by competent Judicial
Magistrate, stated that at the relevant time he was an Accountant in hte office of
OC, ICDP, Tezpur and J.P. Dutta was the officer in charge. He also stated that
the then O/C, ICP, Tezpur paid Rs.2,00,000/- to Mukut Medhi against blank
money receipts and Rs.3,00,000/- to Amarjyoti Bezbaruah also against blank
money receipts. But apart from the testimony of CW 1 (approver) there was no
corroborating circumstance or direct evidence to show complicity of the accused
Amarjyoti Bezbaruah (A-8), Anup Bora (A-9), Debashish Bezbaruah (A-10),
Mukut Medhi (A-11), Utpal Medhi (A-12), Sh. Puna Das (A-13), Ranjit Kr. Deka
(A-15), Ratul Kr. Das (A-16), Nagendra Saikia (A-17), Manik Ch. Bora (A-18),
Abdul Matin (A-19), Nabaj Kalita (A-20), Gautam Saikia (A-21), Amrijyoti Bora (A-
22), Surajit Bora (A-23) & Madan Bora (A-24).
49. PW-54 who was the IO of the case stated that during the course of
investigation he had obtained specimen handwritings/signatures of various
accused persons including the accused (private contractors/ suppliers) mentioned
in para 18 of this judgement. Ext.2387 running in 6 pages and Ext.2388 in 5
pages are the specimen initials / signatures / handwritings of accused Anup Bora
(A-9). Ext.2389 running in 8 pages are the specimen initials / signatures /
handwritings of accused Debashish Bezbaruah (A-10). Ext.2390 running in 10
pages are the specimen initials / signatures / handwritings of accused Utpal
25
Medhi (A-12). Ext.2391 running in 10 pages are the specimen initials / signatures
/ handwritings of accused Nabaj Kalita (A-20). Ext.2392 running in 3 pages are
the specimen initials / signatures / handwritings of accused Ranjit Kr. Deka (A-
15). Ext.2393 running in 6 pages are the specimen initials / signatures /
handwritings of accused Puna Das (A-13). Ext.2394 running in 3 pages are the
specimen initials / signatures / handwritings of accused Nagendra Saikia (A-17).
Ext.2395 running in 3 pages are the specimen initials / signatures / handwritings
of accused Manik Ch. Borah (A-18). Ext.2396 running in 3 pages and Ext.2402 in
7 pages are the specimen initials / signatures / handwritings of accused Abdul
Matin (A-19). Ext.2397 running in 3 pages are the specimen initials /
signatures / handwritings of accused Surajit Borah (A-23). Ext.2398 running in 4
pages are the specimen initials / signatures / handwritings of accused Ratul Ch.
Das (A-16). Ext.2399 running in 6 pages are the specimen initials / signatures /
handwritings of accused Madan Bora (A-24). Ext.2400 running in 4 pages are the
specimen initials / signatures / handwritings of accused Gautam Saikia (A-21).
Ext.2401 running in 5 pages are the specimen initials / signatures / handwritings
of accused Amrijyoti Borah (A-22).
50. PW-47, the then Asstt. Questioned Document Examiner in the office of
CFSL, Chandigarh who proved the expert opinion (Ext 2080) admittedly did not
examine the documents. He simply proved the signatures of the experts who
proved the documents. In Ext 2080 the Government Questioned document
examiner opined that specimen signatures/ handwritings of accused Abdul Matin
(A-19), accused Surajit Bora (A-23) & accused Madan Bora (A-24) tallied with
some questioned documents, that is, the bills on the basis of which RCC bills
were prepared. In regard to the writings of accused Amarjyoti Bezbaruah (A-8),
Anup Bora (A-9), Debashish Bezbaruah (A-10), Mukut Medhi (A-11), Utpal Medhi
(A-12), Sh. Puna Das (A-13), Ranjit Kr. Deka (A-15), Ratul Kr. Das (A-16),
Nagendra Saikia (A-17), Manik Ch. Bora (A-18), Surajit Bora (A-23) & Madan
Bora (A-24) he could not give any opinion on the basis of the material at hand.
During his cross examination he admitted that he has no knowledge about the
contents of the expert report and opinion. He also admitted that he did not
conduct the examination of the documents and also admitted that he did not
notice reasons for opinion while deposing before this court. It was therefore
26
clear that the expert report exhibited by PW 47 could not be automatically read
into evidence and hence opinion regarding handwritings of A-19, A-23 & A-24
having tallied with some questioned documents could not be accepted in absence
of any other evidence. However, other internal or external circumstances can
also be taken into consideration for proving handwriting or signatures of a
person. In regard to handwritings of the accused Amarjyoti Bezbaruah (A-8),
Anup Bora (A-9), Debashish Bezbaruah (A-10), Mukut Medhi (A-11), Utpal Medhi
(A-12), Sh. Puna Das (A-13), Ranjit Kr. Deka (A-15), Ratul Kr. Das (A-16),
Nagendra Saikia (A-17), Manik Ch. Bora (A-18), Abdul Matin (A-19), Nabaj Kalita
(A-20), Gautam Saikia (A-21), Amrijyoti Bora (A-22), Surajit Bora (A-23) &
Madan Bora (A-24) on the relevant bills there was no specific and trustworthy
evidence that they prepared and signed those bills, as evident from the
testimonies of the witnesses, as discussed above. There were strong
circumstances against some of them in the evidence of the approvers (CW 1 & 2)
but in absence of any concrete corroboration from other witnesses, the aforesaid
accused, namely, Amarjyoti Bezbaruah (A-8), Anup Bora (A-9), Debashish
Bezbaruah (A-10), Mukut Medhi (A-11), Utpal Medhi (A-12), Sh. Puna Das (A-
13), Ranjit Kr. Deka (A-15), Ratul Kr. Das (A-16), Nagendra Saikia (A-17), Manik
Ch. Bora (A-18), Abdul Matin (A-19), Nabaj Kalita (A-20), Gautam Saikia (A-21),
Amrijyoti Bora (A-22), Surajit Bora (A-23) & Madan Bora (A-24) cannot be held
guilty and hence they are acquitted of all charges.
51. In view of the above it is held that prosecution has been able to prove
beyond all reasonable doubt that accused Mahesh Kalita (A-1), Digendra Haloi
(A-2), Bhupendra Kumar Borah (A-4), Nripendra Kumar Borah (A-5) and
Rajendra Pd Sarma (A-7) are guilty u/s 420 IPC and u/s 13(1)(d) read with
section 13(2) of the P.C.Act, 1988. They are accordingly convicted u/s 420 IPC
and u/s 13(1)(d) read with section 13(2) of the P.C.Act, 1988. They are however,
held not guilty u/s 120B IPC in absence of enough material of criminal conspiracy
against them.
52. Heard the accused on the question of sentence. They pleaded for
leniency on the ground of protracted trial and advancing age. I have also heard
Ld PP, CBI, Mr. Neeraj Kumar who has submitted that since the convicts are
27
public servants they may not be treated leniently. Learned lawyers for the
convicts pleaded for minimum sentence. Having considered the circumstances
and the submissions of the learned lawyers of both sides, I sentence the accused
as under. Accused, namely, Mahesh Kalita (A-1), Digendra Haloi (A-2),
Bhupendra Kumar Borah (A-4), Nripendra Kumar Borah (A-5) and Rajendra Pd
Sarma (A-7) are sentenced to rigorous imprisonment for 1 year and fine of
Rs.25000/- each and in default of payment of fine to further imprisonment for 3
months u/s 420 IPC. They are also sentenced to rigorous imprisonment for 2
years and fine of Rs.50000/- each and in default of payment of fine to further
imprisonment for 6 months u/s 13(1)(d) read with 13(2) of the P.C.Act, 1988.
Period of imprisonment, if any, undergone by them in connection with this case
shall be set off as per provision of section 428 CrPc.
53. Furnish copies of this judgement to the convicted accused free of cost
immediately.
Given under the hand and seal of this court on this 10th day of November,
2016.
Special Judge
CBI Court, Assam
Guwahati
28
IN THE COURT OF SPECIAL JUDGE, CBI, ASSAM, GUWAHATI
SPL. CASE NO. 55/2004
Central Bureau of Investigation (CBI)
-Vs-
Sh. Mahesh Kalita & Ors
List of Prosecution Witnesses
Sl. No. Witness No. Name of the Witness
1. PW-1 Sh. S.C. Das
2. PW-2 Sh. Naba Kumar Chetia
3. PW-3 Sh. Haren Kakoti
4. PW-4 Sh. Ramani Kanta Deka
5. PW-5 Sh. Taranath Gogoi
6. PW-6 Sh. Debu Bhandar Kayastha
7. PW-7 Sh. Bisheswar Saikia
8. PW-8 Sh. Krishnakanta Nath
9. PW-9 Sh. Debabrata Gogoi
10. PW-10 Smti. Dipali Saikia
11. PW-11 Sh. Tarun Chandra Borthakur
12. PW-12 Sh. Buddha Kumar Borah
13. PW-13 Sh. Monu Bahadur Chetri
14. PW-14 Sh. Dilip Talukdar
15. PW-15 Sh. J.N. Borah
16. PW-16 Sh. Joy Kumar Sutar
29
17. PW-17 Sh. Durlav Chandra Ozha
18. PW-18 Md. Nuruddin Ahmed
19. PW-19 Sh. Digambar Kalita
20. PW-20 Sh. Rudra Kanta Hazarika
21. PW-21 Sh. Krishna Kamal Sarmah
22. PW-22 Md. Nazrul Islam
23 PW-23 Sh. Binoy Lochan Barooah
24 PW-24 Dr. Biraj Kumar Saikia
25 PW-25 Sh. Munindra Narayan Chakraborty
26 PW-26 Sh. Bhupen Ch. Das
27 PW-27 Sh. Narendra Nath Barman
28 PW-28 Sh. Chandra Kanta Neog
29 PW-29 Sh. Mukul Deka
30 PW-30 Dr. Rajani Handique
31 PW-31 Sh. Nur Mohammad Choudhary
32 PW-32 Sh. Ganesh Kumar Saikia
33. PW-33 Sh. Dwijen Nath
34 PW-34 Sh. Bhabananda Das
35 PW-35 Mrs. Eli Hazarika
36 PW-36 Md. Monowar Hussain
37 PW-37 Sh. Ranjan Kumar Bhuyan
38 PW-38 Md. Baharul Islam
39 PW-39 Sh. Kuladhar Borah
40 PW-40 Sh. Motilal Bayan
41 PW-41 Sh. Tapan Sharma
42 PW-42 Dr. Saurabh Sarma
43 PW-43 Sh. Prasad Chandra Basumatary
44 PW-44 Sh. Pitambar Malakar
45 PW-45 Sh. Sarat Gohain
30
46 PW-46 Sh. Mohan Chandra Borah
47 CW-1 Sh. Bhabit Chandra Mahanta
48 CW-2 Sh. Lalit Sharma
49 PW-47 Sh. Abhimanyu Kumar
50 PW-48 Sh. Bhumidhar Nath
51 PW-49 Sh. Krishna Ballav Hazarika
52 PW-50 Sh. Jiban Bhumiz
53 PW-51 Sh. Nipal Das
54 PW-52 Sh. Sunil Mahanta
55 PW-53 Dr. Kandarpa Kumar Deka
56 PW-54 Sh. B. Kerketta
List of Defence Witness
Sl. No. Witness No. Name of the Witness
1. DW-1 Sh. Bhupendra Kumar Borah
Special Judge, CBI
Assam, Guwahati
31
IN THE COURT OF SPECIAL JUDGE, CBI, ASSAM, GUWAHATI
SPL. CASE NO. 55/2004
Central Bureau of Investigation (CBI)
-Vs-
Sh. Mahesh Kalita & Ors
List of Prosecution Documents :
Sl. No.
Exhibit No. Nature of Documents
1 Ext. 1 Prosecution Sanction Order
2 Ext. 1/1 to Ext. 1/5 Signatures of PW-1
3 Ext. 2 Prosecution Sanction Order
4 Ext. 2/1 Signatures of PW-2
5 Ext. 3 Prosecution Sanction Order
6 Ext. 3/1 to 3/12 Signatures of PW-3
7 Ext. 4 LOC Register
8 Ext. 4/1 Relevant Entry in the LOC Register
9 Ext. 5 Copy of the LOC
10 Ext. 5/1 Signatures of Sh. T.N. Gogoi (PW-5)
11 Ext. 5/2 Signatures of PW-4
12 Ext. 6 LOC Register
13 Ext. 6/1 Relevant entry in the LOC Register
14 Ext. 6(A) Certificate
15 Ext. 7 RCC Bill
32
16 Ext. 7/1 Signatures of Bhupendra Kr. Borah (A-4)
17 Ext. 7/2 to 7/251 Vouchers
18 Ext. 7/2/1 to 7/251/1 Signatures of J.P. Dutta
19 Ext. 7/254 RCC Bill prepared by CW-1
20 Ext. 7/255 to 7/257 Signatures of J.P. Dutta
21 Ext. 7/258 Authority Letter
22 Ext. 7/258/1 & 7/258/2 Signatures of J.P. Dutta
23 Ext. 7/258/3 Signature of Rajani Neog
24 Ext. 7/259 List of Bills
25 Ext. 7/259/1 Signature of J.P. Dutta
26 Ext. 7/259/2 Entry made by Hemanta Borthakur
27 Ext. 7/2/2 to 7/250/2 Entries made by Hemanta Borthakur
28 Ext. 7/252, 8/101,9/81,10/126
Original RCC Bills
29 Ext. 7/253, 8/102, 9/82, 10/127
Signature of Bhupendra Kr. Borah (A-4)
30 Ext. 7/260 Signature of Nripendra Kr. Bora
31 Ext. 8 RCC Bill
32 Ext. 8/1 Signatures of Bhupendra Kr. Borah (A-4)
33 Ext. 8/2 to 8/100 Vouchers
34 Ext. 8/101 RCC Bill
35 Ext. 8/2/2 to 8/101/2 Entries made by Hemanta Borthakur
36 Ext. 8/102 Signature of Bhupendra Bora
37 Ext. 8/103 to 8/105 Signatures of J.P. Dutta
38 Ext. 8/106 Signature of Nripendra Kr. Bora
39 Ext. 8/2/1 to 8/101/1 Signatures of J.P. Dutta
40 Ext. 9 RCC Bill
41 Ext. 9/1 Signatures of Bhupendra Kr. Borah (A-
33
4)
42 Ext. 9/2 to 9/80 Vouchers
43 Ext. 9/81 RCC Bill
44 Ext. 9/82 Signature of Bhupendra Kr. Bora
45 Ext. 9/91 RCC Voucher
46 Ext. 9/99 to 9/104 Signatures of J.P. Dutta
47 Ext. 9/105 List of Bills/ Sub Vouchers
48 Ext. 9/106 & 9/107 Signatures of J.P. Dutta
49 Ext. 9/108 Letter
50 Ext. 9/109 to 9/110 Signatures of J.P. Dutta
51 Ext. 9/111 Signature of Nripendra Kr. Bora
52 Ext. 9/2/1 to 9/80/1 Signatures of J.P. Dutta
53 Ext. 9/2/2 to 9/80/2 Endorsement made by Hemanta Borthakur
54 Ext. 10 RCC Bill
55 Ext. 10/1 Signatures of Bhupendra Kr. Borah (A-4)
56 Ext. 10/2 to 10/125 Vouchers
57 Ext. 10/2/2 to 10/125/2 Entries made by Hemanta Borthakur
58 Ext. 10/126 RCC Bill
59 Ext. 10/2/1 to 10/126/1 Signatures of J.P. Dutta
60 Ext. 10/127 to 10/129 Signatures of J.P. Dutta
61 Ext. 10/130 Letter
62 Ext. 10/131 & 10/132 Signatures of J.P. Dutta
63 Ext. 10/133 Signature of Nripendra Kr. Bora
64 Ext. 10/133/1 Signature of Rajani Neog
65 Ext. 11 RCC Bill
66 Ext. 11/1 Signatures of Bhupendra Kr. Borah (A-4)
67 Ext. 11/2 to 11/155 Vouchers
34
68 Ext. 11/156 to 11/158 Signatures of J.P. Dutta
69 Ext. 11/159 Letter
70 Ext. 11/160 & 11/161 Signatures of J.P. Dutta
71 Ext. 11/162 Slip or Bill abstract
72 Ext. 11/163 Signature of J.P. Dutta
73 Ext. 11/164 List of Bill amount
74 Ext. 11/165 & 11/166 Signatures of J.P. Dutta
75 Ext. 11/2/1 to 11/155/1 Signatures of J.P. Dutta
76 Ext. 11/2/2 to 11/155/2 Endorsement made by Hemanta Borthakur
77 Ext. 11/167 Entry made by Hemanta Borthakur
78 Ext. 11/168 Signature of Nripendra Kr. Bora
79 Ext. 11/169 Initial of J.P. Dutta
80 Ext. 12 RCC Bill
81 Ext. 12/1 Signatures of Bhupendra Kr. Borah (A-4)
82 Ext. 12/2 to 12/151 Vouchers
83 Ext. 12/2/1 to 12/150/1 Signatures of J.P. Dutta
84 Ext. 12/152 RCC Bill
85 Ext. 12/153 to 12/155 Signatures of J.P. Dutta
86 Ext. 12/156 Sub-Voucher
87 Ext. 12/157 & 12/158 Signatures of J.P. Dutta
88 Ext. 12/2/2 to 12/150/2 Endorsement made by Hemanta Borthakur
89 Ext. 12/159 Signature of Bhupendra Kr. Bora
90 Ext. 12/160 Signature of Rajani Neog
91 Ext. 13 RCC Bill
92 Ext. 13/1 to 13/200 Vouchers
93 Ext. 13(201) RCC Bill
94 Ext. 13/202 Letter
35
95 Ext. 13/203 & 13/204 Signatures of J.P. Dutta
96 Ext. 13/1/1 to 13/200/1 Signatures of J.P. Dutta
97 Ext. 13/1/2 to 13/200/2 Endorsement made by Hemanta Borthakur
98 Ext. 13/1/3 Handwriting of Amar Bezbaruah
99 Ext. 14 RCC Bill
100 Ext. 14/1 Signature of Bhupendra Kr. Borah (A-4)
101 Ext. 14/2 to 14/101 Vouchers
102 Ext. 14/103 to 14/105 Signatures of J.P. Dutta
103 Ext. 14/2/1 to 14/102/1 Signatures of J.P. Dutta
104 Ext. 14/2/2 to 14/102/2 Endorsement made by Hemanta Borthakur
105 Ext. 14/106 Signature of Nripendra Kr. Bora
106 Ext. 14/102/3 Handwriting of Amarjyoti Bezbaruah
107 Ext. 15 RCC Bill
108 Ext. 15/1 Signature of Bhupendra Kr. Borah (A-4)
109 Ext. 15/2 to 15/252 Vouchers
110 Ext. 15/203 to 15/205 Signatures of J.P. Dutta
111 Ext. 15/206 Letter
112 Ext. 15/206/1 & 15/206/2 Signatures of Rajani Neog
113 Ext. 15/207 & 15/208 Signatures of J.P. Dutta
114 Ext. 15/2/1 to 15/200/1 Signatures of J.P. Dutta
115 Ext. 15/2/2 to 15/201/2 Endorsement made by Hemanta Borthakur
116 Ext. 15(101)3 Handwriting of Amarjyoti Bezbaruah
117 Ext. 15/209 Signature of Nripendra Kr. Bora
118 Ext. 16 RCC Bill
119 Ext. 16/1 Signature of Bhupendra Kr. Borah (A-4)
120 Ext. 16/2 to 16/181 Vouchers
121 Ext. 16/2/1 to 16/181/1 Signatures of J.P. Dutta
36
122 Ext. 16/182 & 16/183 Entries
123 Ext. 16/184 to 16/186 Signatures of J.P. Dutta
124 Ext. 16/187 Signature of Nripendra Kr. Bora
125 Ext. 16/2/2 to 16/181/2 Endorsement made by Hemanta Borthakur
126 Ext. 17 RCC Bill
127 Ext. 17/1 Signature of Bhupendra Kr. Borah (A-4)
128 Ext. 17/2 to 17/205 Vouchers
129 Ext. 17/206, 17/207, 17/208 Entries
130 Ext. 17/209 to 17/211 Signatures of J.P. Dutta
131 Ext. 17/212 Authority Letter
132 Ext. 17/213 & 17/214 Signatures of J.P. Dutta
133 Ext. 17/215 List of Sub-vouchers
134 Ext. 17/216 & 17/217 Signatures of J.P. Dutta
135 Ext. 17/2/1 to 17/205/1 Signatures of J.P. Dutta
136 Ext. 17/2/2 to 17/205/2 Endorsement made by Hemanta Borthakur
137 Ext. 17/218 Endorsement made by Hemanta Borthakur
138 Ext. 17/219 Signature of Nripendra Kr. Bora
139 Ext. 17/i & 17/ii Signatures of Rajani Neog
140 Ext. 18 RCC Bill
141 Ext. 18/1 Signature of Bhupendra Kr. Borah (A-4)
142 Ext. 18/2 to 18/241 Vouchers
143 Ext. 18/2/1 to 18/241/1 Signatures of J.P. Dutta
144 Ext. 18/242, 18/243, 18/244 Entries
145 Ext. 18/245 to 18/247 Signatures of J.P. Dutta
146 Ext. 18/2/2 to 18/241/2 Endorsement made by Hemanta Borthakur
147 Ext. 18/248 Signature of Nripendra Kr. Bora
148 Ext. 19 RCC Bill
37
149 Ext. 19/1 Signature of Bhupendra Kr. Borah (A-4)
150 Ext. 19/2 to 19/201 Vouchers
151 Ext. 19/2/1 to 19/201/1 Signatures of J.P. Dutta
152 Ext. 19/202, 19/204 Entries
153 Ext. 19/205 to 19/207 Signatures of J.P. Dutta
154 Ext. 19/208 Signature of Nripendra Kr. Bora
155 Ext. 19/2/2 to 19/201/2 Endorsement made by Hemanta Borthakur
156 Ext. 20 Payment Subsidiary Register
157 Ext. 20/1 to 20/20 Relevant entries
158 Document marked-‘X’ Statement of PW-12 made before I/O
159 Document marked-‘X/1’ Relevant portion of the statement
160 Document marked-‘X’ RCC Bills
161 Ext. 21 Bunch of RCC Bills
162 Ext. 21/1 to 21/100 Split Bills
163 Ext. 21/101 & 21/102 Signatures of Dr. J.P. Dutta
164 Ext. 21/103 to 21/200 Signatures of Dr. J.P. Dutta
165 Ext. 21/201 Authority Letter
166 Ext. 21/202 & 21/203 Signatures of J.P. Dutta
167 Ext. 21/204 List of Vouchers
168 Ext. 21/205 & 21/206 Signatures of J.P. Dutta
169 Ext. 21/207 to 21/209 Handwritings of Mahesh Kalita
170 Document marked-‘X’ Seizure Memo
171 Document marked-‘X/1’ Signature of PW-23
172 Ext. 22 RCC Bills
173 Ext. 22/1 Statement/extract
174 Ext. 22/2 to 22/102 Split Bills
175 Ext. 22/103 to 22/106 Signatures of J.P. Dutta
176 Ext. 22/2/1 to 22/101/1 Signatures of J.P. Dutta
38
177 Ext. 22/107 to 22/110 Handwritings of Mahesh Kalita
178 Ext. 22/111 Signature of Bhupendra Kr. Bora
179 Ext. 22/112 Signature of Nripendra Kr. Bora
180 Ext. 23 Contingency Register
181 Ext. 23/1, 23/14 Relevant entry made by Mahesh Kalita
182 Ext. 23/2 to 23/8 Entries
183 Ext. 23/9 Relevant entry made by Mahesh Kalita
184 Ext. 23/9/1 Signature of J.P. Dutta
185 Ext. 23/6/1 Signature of J.P. Dutta
186 Ext. 23/10 & 23/13 Relevant entries made by Digendra Haloi
187 Ext. 23/10/1 Signature of J.P. Dutta
188 Ext. 23/11 Relevant entry
189 Ext. 23/11/1 Signature of J.P. Dutta
190 Ext. 23/12 Certificate
191 Ext. 23/15 to 23/17 Signatures of J.P. Dutta
192 Ext. 23/18 to 23/35 Relevant entries
193 Ext. 23/38, 23/39, 23/42 Relevant entry
194 Ext. 23/40, 23/41, 23/43 Signatures of J.P. Dutta
195 Ext. 24 Bill Register
196 Ext. 24/1 Relevant entry
197 Ext. 24/3 to 24/6 Entries
198 Ext. 24/7 Certificate
199 Ext. 24/8 Handwriting of Mahesh Kalita
200 Ext. 24/9 Handwriting of Mahesh Kalita
201 Ext. 24/10 Handwriting of Mahesh Kalita
202 Ext. 24/11 Relevant entry
203 Ext. 24/12 Initial of J.P. Dutta
204 Ext. 24/13 Relevant entry
39
205 Ext. 24/14 Initial of J.P. Dutta
206 Ext. 24/15 Entry made by Hemanta Borthakur
207 Ext. 24/16, 24/17, 24/18, 24/19, 24/20, 24/21, 24/22, 24/23, 24/24, 24/25, 24/26, 24/27
Relevant entry
208 Ext. 24/28 Signature of J.P. Dutta
209 Ext. 25 Cash Book
210 Ext. 25/1 Certification
211 Ext. 25/2 to 25/9 Relevant pages of the Cash Book
212 Ext. 25/10 Handwriting of Mahesh Kalita
213 Ext. 26 to 31 Money Receipts
214 Ext. 26/1 to 31/1 Handwritings of Mahesh Kalita
215 Ext. 32 Money receipt
216 Ext. 32/1 Signature
217 Ext. 33 to 37 RCC Bills
218 Ext. 33/1 to 37/1 Relevant entries
219 Ext. 15/202, 13/201, 12/152, 14/102, 11/155, 10/126, 7/253, 9/98, 8/102
Entries
220 Ext. 33/2 to 33/4 Signatures of J.P. Dutta
221 Ext. 33/5 List of Sub-vouchers
222 Ext. 33/6 & 33/7 Signatures of J.P. Dutta
223 Ext. 33/8 to 33/146 Sub-vouchers
224 Ext. 33/8/1 to 33/146/1 Signatures of J.P. Dutta
225 Ext. 34/2 to 34/4 Signatures of J.P. Dutta
226 Ext. 35/2, 35/3, 35/5 Entries
227 Ext. 35/4, 35/6 Handwritings of Lalit Sarma
228 Ext. 35/7, 35/8 Signatures of J.P. Dutta
229 Ext. 36/1 to 36/5 Entries
40
230 Ext. 36/7 to 36/9 Signatures of J.P. Dutta
231 Ext. 37/2 to 37/6 Entries
232 Ext. 37/7 to 37/9 Signatures of J.P. Dutta
233 Ext. 38 LOC register
234 Ext. 38/1 to 38/6 Entries
235 Ext. 38/A and 38/B Entries
236 Ext. 39 to 50 RCC Bills
237 Ext. 39/1 to 50/1 Signatures of Treasury Officer
238 Ext. 39/3 to 39/6 Entries
239 Ext. 39/7 to 39/9 Signatures of J.P. Dutta
240 Ext. 40/2 to 40/4 Entries
241 Ext. 40/6 to 40/8 Signatures of J.P. Dutta
242 Ext. 41/2 to 41/6 Entries
243 Ext. 41/7 to 41/9 Signatures of J.P. Dutta
244 Ext. 42/1 Signature of Bhupendra Kr. Bora
245 Ext. 42/2 to 42/5 Entries
246 Ext. 42/6 & 42/7 Signatures of J.P. Dutta
247 Ext. 42/8 Signature of Nripendra Kr. Bora
248 Ext. 43/2 to 43/4 Entries
249 Ext. 43/5 & 43/6 Signatures of J.P. Dutta
250 Ext. 44/2 to 44/7 Entries
251 Ext. 44/8 to 44/10 Signatures of J.P. Dutta
252 Ext. 45/2 to 45/6 Entries
253 Ext. 45/7 & 45/8 Signatures of J.P. Dutta
254 Ext. 46/2 to 46/4 Handwritings of Diganta Haloi
255 Ext. 46/5 to 46/7 Signatures of J.P. Dutta
256 Ext. 46/8 to 46/70 Bills in the name of Luit Enterprise
257 Ext. 46/8/1 to 46/70/1 Signatures of J.P. Dutta
258 Ext. 46/8/2 to 46/70/2 Endorsement made by Digen Haloi
41
259 Ext. 47/2 to 47/4 Handwritings of Diganta Haloi
260 Ext. 47/5 to 47/7 Signatures of J.P. Dutta
261 Ext. 47/9 to 47/302 Bills in the name of Surajit Borah
262 Ext. 47/303 to 47/599 Signatures of J.P. Dutta
263 Ext. 47/I & 47/ii Signatures of Rajani Neog
264 Ext. 48/2 to 48/6 Entries
265 Ext. 48/7 to 48/9 Signatures of J.P. Dutta
266 Ext. 49/2 to 49/6 Entries
267 Ext. 49/7 to 49/9 Signatures of J.P. Dutta
268 Ext. 50/2 to 50/4 Signatures of J.P. Dutta
269 Ext. 50/5 Authority Letter
270 Ext. 50/6 & 50/7 Signatures of J.P. Dutta
271 Ext. 50/8 List of Sub-vouchers
272 Ext. 50/9 & 50/10 Signatures of J.P. Dutta
273 Ext. 50/11 to 50/178 Sub-vouchers
274 Ext. 50/11/1 to 50/178/1 Signatures of J.P. Dutta
275 Ext. 50/5/1 & 51/8/1 Signatures of Rajani Neog
276 Ext. 51 RCC Bill
277 Ext. 51/1, 51/2 Entries
278 Ext. 51/3 to 51/7 Signatures of J.P. Dutta
279 Ext. 51/8 Authority Letter
280 Ext. 51/9 & 51/10 Signatures of J.P. Dutta
281 Ext. 51/11 List of Sub-vouchers
282 Ext. 51/12 & 51/13 Signatures of J.P. Dutta
283 Ext. 51/14 to 51/171 Sub-vouchers
284 Ext. 51/14/1 to 51/171/1 Signatures of J.P. Dutta
285 Ext. 52 RCC Bills
286 Ext. 52/1 to 52/3 Entries
287 Ext. 52/4 Signature of J.P. Dutta
42
288 Ext. 53 List of Bills
289 Ext. 53/1 & 53/2 Signatures of J.P. Dutta
290 Ext. 54 Authority Letter
291 Ext. 54/1 & 54/2 Signatures of J.P. Dutta
292 Ext. 55 to 229 Bills in the name of P.D. Enterprise
293 Ext. 55/1 to 229/1 Signatures of J.P. Dutta
294 Ext. 230 Authority Letter
295 Ext. 230/1 & 230/2 Signatures of J.P. Dutta
296 Ext. 230/4 & 230/5 Signatures of Rajani Neog
297 Ext. 231 List of Bills/ Sub- Vouchers
298 Ext. 231/1 & 231/2 Signatures of J.P. Dutta
299 Ext. 232 to 404 Bills/Sub-Vouchers
300 Ext. 232/1 to 404/1 Signatures of J.P. Dutta
301 Ext. 405 List of Bills
302 Ext. 405/1 Signatures of J.P. Dutta
303 Ext. 406 to 584 Bills/ Sub-Vouchers
304 Ext. 406/1 to 584/1 Signatures of J.P. Dutta
305 Ext. 585 List of Bills
306 Ext. 585/1 & 585/2 Signatures of J.P. Dutta
307 Ext. 586 to 734 Bills/ Sub-Vouchers
308 Ext. 586/1 to 734/1 Signatures of J.P. Dutta
309 Ext. 735 List of Bills
310 Ext. 735/1 Signature of J.P. Dutta
311 Ext. 736 to 885 Bills/ Sub-Vouchers
312 Ext. 736/1 to 885/1 Signatures of J.P. Dutta
313 Ext. 886 Authority letter
314 Ext. 886/1 & 886/2 Signatures of J.P. Dutta
315 Ext. 886/2/1 Signature of Rajani Neog
316 Ext. 887 Bills/ Sub-Vouchers
43
317 Ext. 887/1 & 887/2 Signatures of J.P. Dutta
318 Ext. 888 to 1047 Bills/ Sub-Vouchers
319 Ext. 888/1 to 1047/1 Signatures of J.P. Dutta
320 Ext. 1048 List of Sub-Vouchers
321 Ext. 1048/1 Signatures of J.P. Dutta
322 Ext. 1049 to 1248 Sub-Vouchers
323 Ext. 1049/1 to 1248/1 Signatures of J.P. Dutta
324 Ext. 1249 to 1392 Bills/ Sub-Vouchers
325 Ext. 1249/1 to 1392/1 Signatures of J.P. Dutta
326 Ext. 1249/2 to 1334/2 Handwritings of Hemanta Borthakur
327 Ext. 1336/2 to 1392/2 Handwritings of Hemanta Borthakur
328 Ext. 1393 to 1591 Sub-Vouchers
329 Ext. 1393/1 to 1591/1 Signatures of J.P. Dutta
330 Ext. 1592 Authority Letter
331 Ext. 1592/1 & 1592/2 Signatures of J.P. Dutta
332 Ext. 1593 to 1880 Bills/ Sub-Vouchers
333 Ext. 1593/1 to 1880/1 Signatures of J.P. Dutta
334 Ext. 1593/2 to 1880/2 Endorsement made by Hemanta Borthakur
335 Ext. 1881 Authority Letter
336 Ext. 1881/1 to 1881/2 Signatures of J.P. Dutta
337 Ext. 1881/3 & 1881/4 Signature of Rajani Neog
338 Ext. 1882 Treasury Challan
339 Ext. 1882/1 Signature of J.P. Dutta
340 Ext. 1883 List of Bills
341 Ext. 1883/1 to 1883/3 Signatures of J.P. Dutta
342 Ext. 1883/4 Endorsement made by Hemanta Borthakur
343 Ext. 1884 List of Vouchers
344 Ext. 1884/1 to 1884/3 Signatures of J.P. Dutta
44
345 Ext. 1884/4 Endorsement made by Hemanta Borthakur
346 Ext. 1885 Authority Letter
347 Ext. 1885/1 & 1885/2 Signatures of J.P. Dutta
348 Ext. 1885/3 & 1885/4 Signature of Rajani Neog
349 Ext. 1886 Authority Letter
350 Ext. 1886/1 & 1886/2 Signatures of Rajani Neog
351 Ext. 1886/3 & 1886/4 Signatures of J.P. Dutta
352 Ext. 1887 List of Sub-Vouchers
353 Ext. 1887/1 to 1887/3 Signatures of J.P. Dutta
354 Ext. 1887/4 Endorsement made by Hemanta Borthakur
355 Ext. 1888 List of Sub-Vouchers
356 Ext. 1888/1 & 1888/2 Signatures of J.P. Dutta
357 Ext. 1889 Authority Letter
358 Ext. 1889/1 to 1889/2 Signatures of J.P. Dutta
359 Ext. 1890 to 2039 Bills/ Sub-Vouchers
360 Ext. 1890/1 to 2039/1 Signatures of J.P. Dutta
361 Ext. 2040 RCC Bill
362 Ext. 2040/1 to 2040/3 Handwritings of Diganta Haloi
363 Ext. 2040/4 to 2040/6 Signatures of J.P. Dutta
364 Ext. 2040/7 to 2040/46 Bills in the name of Trinayan Enterprise
365 Ext. 2040/7/1 to 2040/46/1 Signatures of J.P. Dutta
366 Ext. 2040/47 to 2040/49 Signatures of J.P. Dutta
367 Ext. 2040/50 to 2040/51 Signatures of Rajani Neog
368 Ext. 2041 to 2043 Money receipts
369 Ext. 2041/1 to 2043/1 Handwritings of Mahesh Kalita
370 Ext. 2044 Transit register
371 Ext. 2044/1 Certificate
372 Ext. 2044/2 to 2044/5 Handwritings of Mahesh Kalita
45
373 Ext. 2044/6, 2044/7, 2044/9, 2044/12, 2044/14
Relevant entry
374 Ext. 2044/8, 2044/10, 2044/11, 2044/13
Signature of J.P. Dutta
375 Ext. 2045 to 2051 Money Receipts
376 Ext. 2052 & 2053 Seizure Memo
377 Ext. 2052/1 & 2053/1 Signatures of PW-38
378 Ext. 2052/2 Signature
379 Ext. 2053/2 Signature of PW-54
380 Ext. 2054 to 2056 Money receipts
381 Ext. 2057 Drug License File
382 Ext. 2057/1, 2057/3 & 2057/4
License
383 Ext. 2057/2, 2057/5 & 2057/6
Signature of Drug Controller
384 Ext. 2058 Drug License File
385 Ext. 2058/1 Forwarding Letter
386 Ext. 2058/2 Signature of Drug Controller
387 Ext. 2058/3 Renewal of Drug License
388 Ext. 2058/4 Signature of Drug Controller
389 Ext. 2058/5 Forwarding Letter
390 Ext. 2058/6 Signature of Drug Controller
391 Ext. 2059 Drug License File
392 Ext. 2059/1 Endorsement Letter
393 Ext. 2059/2 Signature of Drug Controller
394 Ext. 2059/3 Forwarding Letter
395 Ext. 2059/4 Signature of Drug Controller
396 Ext. 2060 Drug License File
397 Ext. 2060/1 Endorsement Letter
398 Ext. 2060/3 Forwarding Letter
399 Ext. 2060/4 Signature of Drug Controller
46
400 Ext. 2061 File
401 Ext. 2061/1 to 2061/3 Bills Scrutiny Sheet
402 Ext. 2062 Forwarding Letter
403 Ext. 2063 List of Construction Works
404 Ext. 2063/1 Signature of the O/C, ICDP, Dr. Raj Konwar
405 Ext. 2064 Statement
406 Ext. 2064/1 Name of PW-40
407 Ext. 2065 & 2066 Money Receipts
408 Ext. 2067 Signature of CW-1
409 Ext. 2068 Certified copy of the confessional statement of CW-1
410 Ext. 2068/1 to 2068/10 Statements of CW-1
411 Ext. 2069 & 2070 Money Receipts
412 Ext. 2069/1 & 2069/2 Signatures of J.P. Dutta
413 Ext. 2066/1 to 2070/1 Signatures of J.P. Dutta
414 Ext. 2070/1 & 2070/2 Signatures of J.P. Dutta
415 Ext. 2070/3 & 2070/4 Signatures of CW-1
416 Ext. 2071 Confessional statement of CW-2
417 Ext. 2071/1 to 2071/6 Signatures of CW-2
418 Ext. 2072 Signature of CW-2
419 Ext. 2073 Specimen handwritings/signatures of CW-2
420 Ext. 2073/1 & 2073/2 Signatures of CW-2
421 Ext. 2074 Specimen handwriting & signatures sheets of Digendra Haloi
422 Ext. 2074/1 to 2074/13 Signatures of Digendra Haloi
423 Ext. 2075 Specimen handwriting & signatures sheets of Mahesh Kalita
424 Ext. 2075/1 to 2075/5 Signatures of Mahesh Kalita
47
425 Ext. 2076 Specimen handwriting & signatures of CW-2
426 Ext. 2076/1 to 2076/5 Signatures of CW-2
427 Ext. 2076/6 to 2076/10 Signatures of PW-54
428 Ext. 2077 Specimen handwriting & signatures sheets of Mahesh Kalita
429 Ext. 2077/1 to 2077/10 Signatures of Mahesh Kalita
430 Ext. 2077/11 to 2077/20 Signatures of PW-54
431 Ext. 2078 Specimen handwriting & signatures sheets of Digendra Haloi
432 Ext. 2078/1 to 2078/17 Signatures of Digendra Haloi
433 Ext. 2078/18 to 2078/26 Signatures of PW-54
434 Ext. 2079 Forwarding Letter
435 Ext. 2079/1 Signature of GEQD
436 Ext. 2080 Opinion of GEQD
437 Ext. 2080/1 & 2080/2 Signatures of Mr. H.M. Saxena
438 Ext. 2080/3 & 2080/4 Signatures of R.K. Jain, Dy. GEQD
439 Ext. 2081 Forwarding Letter
440 Ext. 2081/1 Signature of PW-47
441 Ext. 2081/2 Signatures of R.K. Jain, Dy. GEQD
442 Ext. 2082 Supplementary opinion
443 Ext. 2082/1 to 2082/4 Signatures of Mr. H.M. Saxena
444 Ext. 2082/5 to 2082/8 Signatures of R.K. Jain, Dy. GEQD
445 Ext. 2083 Letter
446 Ext. 2083/1 Signatures of R.K. Jain, Dy. GEQD
447 Ext. 2084 to 2172 Split Bills
448 Ext. 2084/1 to 2172/1 Signatures of J.P. Dutta
449 Ext. 2173 to 2226 Bills
450 Ext. 2173/1 to 2226/1 Signatures of J.P. Dutta
451 Ext. 2227 to 2284 Bills
48
452 Ext. 2227/1 to 2284/1 Signatures of J.P. Dutta
453 Ext. 2285 to 2351 Bills
454 Ext. 2285/1 to 2351/1 Signatures of J.P. Dutta
455 Ext. 2352, 2353 Money receipts
456 Ext. 2354 & 2355 Seizure Memos
457 Ext. 2354/1, 2355/1 & 2355/2
Signatures of PW-53
458 Ext. 2354/2 Signature
459 Ext. 2355/4 Signature of PW-54
460
461 Ext. 2357 FIR
462 Ext. 2357/1 Signature of the then SP, CBI/ACU-I, New Delhi
463 Ext. 2358 to 2361 Seizure Memos
464 Ext. 2358/1 to 2361/1 Signatures of PW-54
465 Ext. 2358/2, 2359/2, 2359/3, 2360/2, 2360/3, 2361/2, 2361/3
Signatures
466 Ext. 2362 to 2380 Seizure memos
467 Ext. 2362/1 to 2377/1 Signatures of PW-54
468 Ext. 2362/2, 2363/2, 2364/2, 2364/3, 2365/2, 2366/2, 2366/3, 2367/2, 2368/2, 2368/3, 2369/2, 2369/3, 2370/2, 2370/3, 2371/2, 2371/3, 2372/2, 2372/3, 2373/2, 2373/3, 2374/2, 2374/3, 2375/2, 2376/2, 2376/3
Signatures
469 Ext. 2378 & 2379 Seizure memos
470 Ext. 2378/1, 2379/1, 2378/2, 2379/2
Signatures
471 Ext. 2380 Seizure memo
472 Ext. 2380/1 Signature of PW-54
49
473 Ext. 2380/2, 2380/3 Signatures
474 Ext. 2381 Letter
475 Ext. 2381/1 Signature
476 Ext. 2382 Specimen handwriting
477 Ext. 2382/1 to 2382/16 Signatures
478 Ext. 2382/17 to 2382/32 Signatures
479 Ext. 2382/38 to 2382/48 Signatures
480 Ext. 2382/49 to 2382/64 Signatures
481 Ext. 2384 Specimen initial/signatures/handwritings of Bhupendra Kr. Bora
482 Ext. 2384/1 to 2384/11 Signatures of Bhupendra Kr. Bora
483 Ext. 2384/12 to 2384/22 Signatures of Joykanta Kalita, witness
484 Ext. 2384/23 to 2384/33 Signatures of PW-54
485 Ext. 2385 Specimen initial/signatures/handwritings of Nripendra Kr. Bora
486 Ext. 2385/1 to 2385/32 Signatures of Sankar Sarma
487 Ext. 2385/33 to 2385/64 Signatures of Nripendra Kr. Bora
488 Ext. 2386 Specimen initial/signatures/handwritings of Jiban Borkotoky
489 Ext. 2386/1 to 2386/11 Signatures of Sankar Sarma
490 Ext. 2386/12 to 2386/22 Signatures of Jiban Borkotoky
491 Ext. 2387 Specimen initial/signatures/handwritings of Anup Bora
492 Ext. 2387/1 to 2387/6 Signatures of Narendra Nath Barman
493 Ext. 2387/7 to 2387/12 Signatures of Anup Bora
494 Ext. 2387/13 to 2387/18 Signatures of PW-54
495 Ext. 2388 Specimen
50
initial/signatures/handwritings of Anup Bora
496 Ext. 2388/1 to 2388/5 Signatures of Bhabani Deka
497 Ext. 2388/6 to 2388/10 Signatures of Anup Bora
498 Ext. 2388/11 to 2388/15 Signatures of PW-54
499 Ext. 2389 Specimen initial/signatures/handwritings of Debashish Bezbaruah
500 Ext. 2389/1 to 2389/8 Signatures of Bhabani Deka
501 Ext. 2389/9 to 2389/16 Signatures of Debashish Bezbaruah
502 Ext. 2389/17 to 2389/24 Signatures of PW-54
503 Ext. 2390 Specimen initial/signatures/handwritings of Utpal Medhi
504 Ext. 2390/1 to 2390/10 Signatures of Narendra Nath Barman
505 Ext. 2390/11 to 2390/20 Signatures of Utpal Medhi
506 Ext. 2390/21 to 2390/30 Signatures of PW-54
507 Ext. 2391 Specimen initial/signatures/handwritings of Nabaj Kr. Kalita
508 Ext. 2391/1 to 2391/4 Signatures of Tarun Ch. Borthakur
509 Ext. 2391/5 to 2391/8 Signatures of Nabaj Kr. Kalita
510 Ext. 2391/9 to 2391/12 Signatures of PW-54
511 Ext. 2392 Specimen initial/signatures/handwritings of Ranjit Kr. Deka
512 Ext. 2392/1 to 2392/3 Signatures of Dhiren Ch. Kakaty
513 Ext. 2392/4 to 2392/6 Signatures of Ranjit Kr. Deka
514 Ext. 2392/7 to 2392/9 Signatures of PW-54
515 Ext. 2393 Specimen initial/signatures/handwritings of Puna Das
516 Ext. 2393/1 to 2393/6 Signatures of Dhiren Ch. Kakaty
51
517 Ext. 2393/7 to 2393/12 Signatures of Puna Das
518 Ext. 2393/13 to 2393/18 Signatures of PW-54
519 Ext. 2394 Specimen initial/signatures/handwritings of Nagendra Saikia
520 Ext. 2394/1 to 2394/3 Signatures of Dhiren Ch. Kakaty
521 Ext. 2394/4 to 2394/6 Signatures of Nagendra Saikia
522 Ext. 2394/7 to 2394/9 Signatures of PW-54
523 Ext. 2395 Specimen initial/signatures/handwritings of Manik Ch. Bora
524 Ext. 2395/1 to 2395/3 Signatures of Dhiren Ch. Kakaty
525 Ext. 2395/4 to 2395/6 Signatures of Manik Ch. Bora
526 Ext. 2395/7 to 2395/9 Signatures of PW-54
527 Ext. 2396 Specimen initial/signatures/handwritings of Abdul Matin
528 Ext. 2396/1 to 2396/3 Signatures of Dhiren Ch. Kakaty
529 Ext. 2396/4 to 2396/6 Signatures of Abdul Matin
530 Ext. 2396/7 to 2396/9 Signatures of PW-54
531 Ext. 2397 Specimen initial/signatures/handwritings of Surajit Bora
532 Ext. 2397/1 to 2397/3 Signatures of Manoj Kr. Goswami
533 Ext. 2397/4 to 2397/6 Signatures of Surajit Bora
534 Ext. 2397/7 to 2397/9 Signatures of PW-54
535 Ext. 2398 Specimen initial/signatures/handwritings of Ratul Ch. Das
536 Ext. 2398/1 to 2398/4 Signatures of Nipen Dutta
537 Ext. 2398/5 to 2398/8 Signatures of Ratul Ch. Dutta
538 Ext. 2398/9 to 2398/12 Signatures of PW-54
539 Ext. 2399 Specimen
52
initial/signatures/handwritings of Madan Bora
540 Ext. 2399/1 to 2399/6 Signatures of Sapan Kr. Medhi
541 Ext. 2399/7 to 2399/12 Signatures of Madan Bora
542 Ext. 2399/13 to 2399/18 Signatures of Suman Kumar, the then Inspector of CBI, ACU-I, New Delhi
543 Ext. 2400 Specimen initial/signatures/handwritings of Gautam Saikia
544 Ext. 2400/1 to 2400/4 Signatures of K. Deka
545 Ext. 2400/5 to 2400/8 Signatures of Gautam Saikia
546 Ext. 2400/9 to 2400/12 Signatures of Suman Kumar, the then Inspector of CBI, ACU-I, New Delhi
547 Ext. 2401 Specimen initial/signatures/handwritings of Amrit Jyoti Bora
548 Ext. 2401/1 to 2401/5 Signatures of Dr. Manoj Kr. Goswami
549 Ext. 2401/6 to 2401/10 Signatures of Amrit Jyoti Bora
550 Ext. 2401/11 to 2401/15 Signatures of PW-54
551 Ext. 2402 Specimen initial/signatures/handwritings of Abdul Matin
552 Ext. 2402/1 to 2402/7 Signatures of Dr. Dhiren Ch. Kakaty
553 Ext. 2402/8 to 2402/14 Signatures of Abdul Matin
554 Ext. 2402/15 to 2402/21 Signatures of PW-54
555 Ext.2403
556 Ext.2403/1 to 2403/5 Signatures of C. Mahanta
557 Ext.2403/6 to 2403/10 Signatures of R. Singh
558 Ext.2404
559 Ext.2404/1 to 2404/11 Signatures of R. Singh
560 Ext.2405 Chargesheet
561 Ext.2405/1 to 2405/2 Signatures of Basil Kerketta
53
562 Ext.2406 F.I.R.
563 Ext.2407 Complaint
564 Ext.2408 to 2410 161 Cr. P.C. statements of witnesses
565 Ext.2408/1 to 2410/1 Signatures of Basil Kerketta.
List of Defence Exhibits :
Sl. No. Exhibit No. Nature of Documents
1 Ext. A Treasury Scroll
2 Ext. B Letter
3 Ext. B/1 & B/2 Signatrues of B. R. Deori
4 Ext. C Letter
5 Ext. C/1 & C/2 Signatures of G. Talukdar
6 Ext. D W.T. message
7 Ext. E Letter
8 Ext. F Order
9 Ext. G Order
Special Judge, CBI
Assam, Guwahati