Learned counsel for the applicant submits that F.I.R. is delayed by one and half year as the incident is said to have taken place between 27.1.2017 to 31.5.2017 and the FIR has been lodged on 30.10.2018. He submits that in fact the allegation, which has been levelled against the applicant in the F.I.R. is frivolous, as the custodian of the receipt book is the concerned clerk and not the applicant. As per circulars of the department, dated 25.2.2007 and 27.2.2007, the applicant is having only supervisory power and he is not the custodian of the receipt book. In fact, the instant F.I.R. has been lodged on the instructions of the Executive Engineer who seems to be involved in the instant matter. He also demonstrated that the cashier was involved in the aforesaid matter and as per the special audit report, cashier was found involved and certain financial liability was fixed over him. He also demonstrated the order passed in Writ Petition No.32625 of 2018 filed by the applicant, wherein this Court has directed, vide order dated 2.11.2018, that no F.I.R. shall be lodged against the applicant, no F.I.R. has been lodged. In fact, the applicant has rendered his services in the Department for 30 years and his career remained unblemished. He next submitted that the role of the present applicant is distinguishable than the role of the other co-accused persons, who were either working as Assistant Clerk or as cashier in the Department. There is no previous criminal history of the applicant, which has been explained in para 19 of the bail application. The applicant is a law abiding citizen, who is languishing in jail since 22.12.2021. In case, the applicant is granted bail, he will not misuse the liberty and will co-operate in the trial proceedings.