2.The case of the prosecution is that on 20.07.2020, the petitioner/A-4, the then Commissioner, Special Officer, Kulithalai Municipality have lodged a complaint against A-1(Sathya), who is the Accountant, had interpolated and corrected the cheque and thereby, misappropriated a sum of Rs.59,73,435/- based on the audit report submitted by the Assistant Director, Local Administration Audit Department, Karur. During the financial year 2019-2020 in the irregularities were found in the contribution as well as the pension account, provident fund account etc, wherein, open cheques were issued in the name of SBI and later, the same has been changed in the name of one Balamurugan, Balaji, R.Subramani and S.Subramani and later, they have been encashed. These cheques were in possession and control of the Accountant Sathya/A1. Further, the then Manager, Accountant, Revenue Assistant have joined together and committed the offence. On receipt of the complaint, a case in Crime No.9 of 2020 was registered on 28.07.2020 for the above said offences and thereafter, on 11.02.2021 an alteration report was filed by the respondent including the petitioners and one Karthikeyan were arrayed as accused in this case. From the audit report, dated 07.11.2020, it is seen that during the period from 01.04.2019 to 30.07.2020, the amount was misappropriated to the tune of Rs.93,45,359/-. The guidelines and rules, were not followed normally, when the Municipality funds are released, the officers would be given a exclusive password through the same, the funds utilised, supported with vouchers can be viewed. Further, all the payments are made only after getting approval from the Commissioner. The vouchers are prepared by the Assistant, thereafter, passed through the Accountant, thereafter to the Manager and lastly to the Commissioner. After getting approval from the Commissioner, the print out of the soft copy would be taken and thereafter, making entry in the payments register and on obtaining initial from the Manager, the amount would be released. The commissioner's are given exclusive Sim cards by which, the daily income, expenditure and other details are sent in short SMS. The petitioner/A-4(Mohankumar) as Commissioner during the period from 09.03.2020 to 30.07.2020 and the petitioner/A-3(Pugazhenthi) was during the period from 19.08.2019 to 05.03.2020.
