The petitioner/A.3 is accused of offences punishable under Sections 403, 409, 477-A and 420/109 IPC along with two others. The case relates to the alleged misappropriation of huge sums of money running into several lakhs of rupees in Andhra Pradesh Eastern Power Distribution Company Limited, Paderu. A.1 is the then Clerk, whereas A.2 and A.3 worked as Executive Officers in the same office in different spells of the alleged fraud period. As per the prosecution allegations, it was A.1 who actually misappropriated the amounts which were deducted from employees working in that office towards profession tax, income tax, employees provident fund etc. during three consecutive financial years. The allegation against A.2 and A.3 is that they failed to monitor work of A.1 and gave wide scope for misappropriation of total sum of Rs.15,14,860/- by A.1 by failing to discharge their legitimate and prescribed duties. Finally, the Investigating Officer alleged that A.2 and A.3 are also liable for the offence of abetment by negligence of their
