Superintending Engineer on the recommendation of one Ishfaq Ahmad Zagar, Xen, respondent No. 1 herein and 12 work components had been approved by said Xen himself, whereas one work component had been approved by one Wali Mohammad Dar, the then Xen and that said Ishfaq Ahmad Zargar, Xen, had passed bills in respect of ten work components, whereas said Wali Mohammad Dar, Xen had passed bills in respect of 09 work components and that a payment of Rs.598.91 lacs had been made to the contractors and, therefore, in the process a loss to the tune of Rs.5,61,378/- calculated on the basis of engineering reports drawn vide No. 102/Engg./JSC/VOK dated 23.03.2010 and No. 271-Engg-Veri-VOK dated 19.12.2011 of the engineering experts of VOK was found to have been caused to the public exchequer and that since in the said reports, the details of the said calculated losses had not been recorded, a joint spot inspection of all 19 executed works was got conducted and initially in the joint inspection of 08 works revealed that no loss to the exchequer had been caused, however, after inspection of the remaining works the Executive Engineer of VOK vide reports NO. 671-Engg-FIR-VOK, dated 16.12.2014 and 31-31-Engg-FIR-VOK dated 30.01.2018 reported that 12 works were inspected and a loss to the tune of Rs.4,14,916/- in respect of all the executed works instead of Rs.5,61,378/- was calculated and that the FSL, report of the documents seized during the course of investigation including the vouchers bearing questioned signatures and admitted signatures of the accused persons were obtained, in terms whereof, it got established that said signatures had been made by the accused persons and that during the course of investigation the statements of witnesses acquainted with the facts of the case were also recorded under section 161