of his statement, he says that he can guess and recognize the initials. PW/39 is Kuljeet Singh, he is the retired Director General of Police who gave the prosecution sanction. PW/40 Raju Singh was the Assistant Office Superintendent at the relevant time, he has stated that the duty chart used to be prepared by appellant Jaswant Singh and the payment order also used to be issued by appellant Jaswant Singh. He also recognizes the handwriting and signatures of appellant Jaswant Singh. He asserts that he recognizes the signatures of Jaswant Singh on the documents viz. Ex. P/4, Ex. P/5, Ex. P/6, Ex. P/7 to Ex. P/10. However, these documents Ex. P/2, Ex. P/3, Ex. P/4, Ex. P/5, Ex. P/6 and Ex. P/7 to Ex. P/10 also bear the signatures of Nathu Singh. PW/41 Gopal Joshi was the constable in ACB, Bhilwara. PW/42 Himmat Singh, was also a Head constable in ACB, Bhilwara at the relevant time. PW/43 Lokesh Tripathi was the Police Inspector in ACB, Bhilwara who conducted the search and seizure. PW/44 Nathu Singh, was the Dy. Commandant at the relevant time who in his statement, stated that the bills used to be prepared on the basis of attendance given by Jaswant Singh and that he never received any complaint regarding duty or non-payment from any Home Guard. PW/45 Goverdhan Singh Dhabai was the Addl. Superintendent of Police in ACB, who stated that Jaswant Singh used to prepare the bills which were then signed by Nathu Singh and Shanti lal used to verify the documents and duty charts. Thus, according to him, Nathu Singh, Jaswant Singh and Shanti lal all the three persons drew fraudulent payments. PW/46 Devi Lal was the clerk in ACB office, Bhilwara. PW/47 Heera Singh was the
