Lastly, taking the say of the complainant as it is and if
one considers irregularity in respect of Day Book, it hardly
takes the case of complainant any further. The say of the
complainant is that the petitioner in Audit Report has not
referred or has not drawn attention of the Society that there is
no corresponding entry of withdrawal of amount in the Day
Book of the provision store. What is Day Book ? It is defined
as a tradesmen/ merchants account book. In Black’s Law
Dictionary it is explained as “..... Book in which all the
occurrence of the day are set down. It is usually a book of
original entries ...”.
It would appear from this that entry in Day Book is for
limited and for transitory period. At the end of day – so as to
say – entries from the Day Book is to be carried into ledger orother such permanent register. There is nothing on record
and not even the allegations in the complaint that the failure
to make the entry in the Day Book as alleged corresponds
with or it has culminated into none making of entry in the
main ledger or such other accounting book. Further, the
grievance of the complainant about the ‘Day Book’ is to be
appreciated in the background of the fact that for the audit
work, the Form of the Audit Report – Printed Form is
supplied by the office of the Registrar itself and in the present
case, besides filling this printed form, the applicant has also
appended numerous suggestions and deficiencies at the end
of the printed form. It may be stated that proceed to consider
such technical and formal accounting discrepancy, in the
one considers irregularity in respect of Day Book, it hardly
takes the case of complainant any further. The say of the
complainant is that the petitioner in Audit Report has not
referred or has not drawn attention of the Society that there is
no corresponding entry of withdrawal of amount in the Day
Book of the provision store. What is Day Book ? It is defined
as a tradesmen/ merchants account book. In Black’s Law
Dictionary it is explained as “..... Book in which all the
occurrence of the day are set down. It is usually a book of
original entries ...”.
It would appear from this that entry in Day Book is for
limited and for transitory period. At the end of day – so as to
say – entries from the Day Book is to be carried into ledger orother such permanent register. There is nothing on record
and not even the allegations in the complaint that the failure
to make the entry in the Day Book as alleged corresponds
with or it has culminated into none making of entry in the
main ledger or such other accounting book. Further, the
grievance of the complainant about the ‘Day Book’ is to be
appreciated in the background of the fact that for the audit
work, the Form of the Audit Report – Printed Form is
supplied by the office of the Registrar itself and in the present
case, besides filling this printed form, the applicant has also
appended numerous suggestions and deficiencies at the end
of the printed form. It may be stated that proceed to consider
such technical and formal accounting discrepancy, in the
circumstances of the case, in exercise of criminal jurisdiction
may raise a question of legality and propriety. The grievance
of the complainant about the Day Book is a mere technical,
formal and academic.
may raise a question of legality and propriety. The grievance
of the complainant about the Day Book is a mere technical,
formal and academic.
R/CR.MA/6116/2010 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
CRIMINAL MISC.APPLICATION (FOR QUASHING & SET ASIDE
FIR/ORDER) NO. 6116 of 2010
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
CRIMINAL MISC.APPLICATION (FOR QUASHING & SET ASIDE
FIR/ORDER) NO. 6116 of 2010
HONOURABLE MR.JUSTICE R.D.KOTHARI
HARESH A PATEL....Applicant(s)
Versus
STATE OF GUJARAT & 1....Respondent(s)
Versus
STATE OF GUJARAT & 1....Respondent(s)
Date : 08/05/2015
