P.W. -1, Dr. Deva Kumar Gogoi, the President of Dhemaji Zila Parishad, having detected the criminal acts of the petitioner/accused caused an enquiry. P.W.-2 Khairul Anam, the successor of the petitioner in office, corroborated the testimony of P.W.- 1 so far in regard to the allegations of financial anomalies. The petitioner/accused, confessed to his commission of misappropriation of the fund of the Zila Parishad vide M. Ext. 14, the letter addressed to the Chief Executive Officer and promised to repay the entire amount in instalments vide Ext.-11, the agreement. Further, P.W.-18, Tomijuddin Ahmed, the Hand Writing Expert of the FSL, held the opinion that the hand-writings appearing on the specimen cheques belonged to the petitioner/accused. The petitioner also confessed in his statement vide Ext.-30, that he manipulated the seized documents inserting additional figures and thereby enhanced the cheque amounts, which he himself deposited with the bank and later on withdrew the excess manipulated cheque amounts. Corroborating their evidence, P.W.-12 Karuna Kanta Deka, the then Branch Manager, Assam Gramin Vikash Bank, Dhemaji stated that the petitioner/accused, who was the Accountant of Dhemaji Zila Parishad, himself encashed the seized cheques from the bank. It is also noticed from evidence that the petitioner/accused was the custodian of all cheques, cash books, cheque issue register etc. of the Dhemaji Zila Parishad.
