budget and supervision of the N.G.O. was under the control of Zila Panchayat, Jashpur, District Jashpur. The counsel would submit that the petitioner, who was working in the said NGO as treasurer was appointed on a fixed pay of Rs.8,000/- per month and was working under the control of Sharad Dewangan. He submits that vehicle of the petitioner, Paras Ram Bareth was used for survey of different villages and thereafter, an amount of such charges of use of vehicle was paid to the petitioner. The counsel would further submit that according to the final report, it would reveal that total amount of Rs.3,14,000/- was paid to the petitioner for use of the vehicle, whereas, the bills pertaining to the use of such vehicle of Rs.3,06,000/- was on record to establish the fact that the vehicle was used for survey. He further submits that defalcation amount of Rs.8,000/- was painted out which was the salary liable to be adjusted for amount paid. He further submits that in view of the facts no offence has been committed by the petitioner and he was liable to be discharged.