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Citation: 1970 SCMR 709
Court: Supreme Court of Pakistan
Year: 1969
Decision Date: 1969-12-31
Case cited as 1970 SCMR 709
Court Name: Supreme Court of Pakistan Judge(s):Muhammad Shahabuddin, Alvin R. Cornelius, Muhammad Munir, Dr. Sheikh JUDGMENT Reported As: 1970 SCMR 709 Result: Appeal allowed Judgment JUDGMENT SHAHABLJDDIN, J.-These appeals relate to two convictions under section 409, P. P. C. Imposed by the High Court of Dacca on appellant Sonaullah in two separate cases in respect of sums of money which had been collected by the Tax Collectors of the Union Board of Rohita of which the appellant was, at the time of the collection, the President. As the evidence on which the convictions are based is similar though not the same it is convenient to deal with these two appeals in a common judgment. In both the cases the present appellant was convicted by the Special Judge only of the offence of abetment of criminal breach of trust, the principal offenders according to him being the Tax Collectors, whom the High Court acquitted. Facts for the prosecution in these cases are as follows. In Criminal Appeal No. 21-D of 1959, the allegation was that on 20th and 21st March 1954, Jasim Biswas, the Tax Collector of the said Union Board realised Rs. 64-12-0 as tax, but misappropriated the same without depositing the amount in the Union Board Fund and that the present appellant abetted the said offence by suppressing Book No. 10 containing 100 tax receipts and not making it over to his successor-in-office P. W. 1 and by giving a false explanation that the above book had been lost. The Tax Collector was…
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