PW7 – Syed Ahmed Abdul, the then forest Guard in Forest Department deposed that he never worked in the office of the Divisional Forest Office, Nellore during the year 1985-86. He also deposed that he never received festival advance at Divisional Forest Office in the month of May, 1985. Since he did not speak regarding the period covered in his case i.e. September, 1987 to September, 1988, his evidence is of no use to the prosecution. PW8, M.Sanjeeva Rao, the then Forest Range Officer worked at Atmakur and Naidupeta deposed that an amount of Rs.981-80 was not paid to him on 31.08.1987 at Divisional Forest Office, Nellore. But he received the said amount towards T.A. bill of 6/86 at Forest Range Office, Atmakur. He also deposed that an amount of Rs.1,418/- was not paid to him towards T.A. of July, 1987 at Divisional Forest Office or at anywhere and the signature shown to him in Acquittance Register Ex.P7 at page No.15 for Bill No. 101/87-88 is not that of him. Pw9 – P. Siva Reddy, the then Forest Range Officer, Social Forest Division, Atmakur, in his evidence deposed regarding the entries in the cash book of the year 1986. Therefore, his evidence is of no use to the prosecution. PW10 – T.China Subbaiah, the then Forest Guard at Venkatagiri Range deposed that he never received Rs.370.15 towards Adhoc salary at Divisional Forest Office, Nellore on 28.06.1986. But he received the said Adhoc Leave salary at Range Office in Venkatagiri. He also deposed that he never received leave salary of Rs.3,891-60 at