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anuj kalia resume JUDGMENT 2003(1) SCR 119 The Judgments/Order of the Court were delivered SHAH, J. The entire prosecution version is around the following five transactions entered into by Maruti Udyog Limited (hereinafter referred to as 'MUL'), through United Commercial Bank (hereinafter referred to as UCO Bank') wherein Harshad S. Importance Workplace. Mehta A-5 is free amateurs payee or recipient of the amount, which are mentioned hereunder:- ___________________________________________________________________________ __ Trans. And Safety. A-5 Dates Days Rate of Amt. Rs. Interest Amount No. Tilt Disadvantages. From To % Rs.

Repaid (Rs) 01. Lent 24.01.91 25.02.91 32 12.75 4,99,45,000 5,58,250 5,05,03,250 to MUL Remarks-MUL delivered 35 lacs Units of UTI to A5. 02. Borrow-13.03.91 25.03.91 12 16.75 10,11,50,000 5.56,995 10,17,06,200. -ed Remarks-UCO gave BR to MUL for 70 lacs Units. 03. Borrow- 18.03.91 22.03.91 5 21.00 10,83,75,000 3,11,775 10,86,86,775. -ed Remarks-UCO gave BR to MUL for 75 lacs Units. R.N. POPLI v. C.B.I. [M.B. SHAH, J.] 141. 04.

Borrow- 24.04.91 26.04.91 2 26.25 7,62,45,000 1,09,650 7,63,54,650 -ed Remarks-UCO gave BR to MUL for 51 lacs Units. -05. Borrow- 02.05.91 07.05.91 5 25.00 10,39,50,000 2,99,090 10,42,49,090 - ed ___________________________________________________________________________ __________ Remarks-Number of Units not known but only value stated in chargehseet. Undisputedly, (a) the importance of health receipt and the payment of amount was for a fixed period; (b) interest rate was fixed and was received or paid as agreed; (c) for the first transaction, before receiving the money, MUL gave UTI units as a security; for 2nd, 3rd and tilt up concrete, 4th transactions UCO bank issued Banks Receipts (BRs); (d) the transactions are squared-up on fixed date i.e. the amount is repaid on date fixed; (e) commission/brokerage is received and and safety workplace, credited by the UCO Bank for which there are credit entries in the account books; (f) there is no loss to the MUL and the UCO Bank; (g) accounts of UCO Bank are audited, no objection is raised by internal or external auditors; and (h) accounts of carrie novel, MUL are also audited and there is no objection raised by the internal or external auditors to such transactions; (i) no suggestion that any accused gained by such transactions except that A-5 got loan. Of Health In The Workplace. On the basis of the carrie novel aforesaid special features of the prosecution story, the Special Court, Bombay under Special Court (Trial of Offences Relating to Transactions In Securities) Act, 1992, (hereinafter referred to as the SCAM Act) in Special Case No.6 of of health and safety workplace, 1994 [RC.2(A)/93-ACU-VII] tried five accused for the offences of cheating, criminal breach of trust, forgery by using forged documents, abuse of public offices and dishonest misappropriation of the public funds under Section 120B read with Sections 420, 409, 467 and carrie novel, 471 of the Indian Penal Code (IPC) and importance in the workplace, Section 13(lXc) read with Section 13(2) of the Prevention of Corruption Act, 1988 (hereinafter referred to talcott parson as the PC Act). A-l Pramod Kumar Pritam Lal Manocha, A-2 Ambuj Sushil Kumar Jain and A-3 Vinayak Narayan Deosthali were separately charged under Section 13(1)(c) read with Section 13(2) of the PC Act as also under Section 489 of importance and safety in the, IPC. For being a Bank employee, A-4 Ram Narayan Popli was also charged under Section 409 of IPC. A-3 in Essay addition was charged for the offence punishable under Section 420 IPC for cheating MUL and importance of health and safety in the workplace, was also charged under Section 471 read with Sections 467 and 468 of IPC for fradulently and dishonestly using letter-heads and BRs of UCO Bank, Hamam Street Branch, Bombay knowing the same to be false and forged documents as also forging certain documents to be used as valuable securities. A-5 Harshad Shantilal Mehta was also charged for the offence punishable under Section 403 of IPC. By judgment and Mellitus Essay, order dated 27th/28th September, 1999, the and safety workplace learned Special Judge acquitted accused No.2 and 1 Diabetes Mellitus Essay, convicted accused Nos.l, 3, 4 and 5 as under:- 1. A-l Pramod Kumar Pritam Lal Manocha, A-3 Vinayak Narayan Deosthali, A-4 Ram Narayan Popli and A-5 Harshad Shantilal Mehta are convicted being the parties to importance of health and safety in the workplace criminal conspiracy alongwith Mr. Mohan D. Khandelwal (PW23) between the period of April - May, 1989 to May, 1991 in Bombay and Delhi, the object of which was to divert the surplus funds of free amateurs, MUL lying with its account in Canara Bank, Sansad Marg, New Delhi branch to the account of of health in the, A-5 HSM with ANZ Grindlays Bank, Sansad Marg, New Delhi branch and thereby committing offences of criminal breach of trust fraudulently using forged documents, abuse of american died in the boston massacre, public offices, dishonest appropriation of the amount of Rs.38,97,20,000 punishable under Section 120-B r/w Sections 409, 467, 468 and 471 of IPC and of health, Section 13(lXc) read with Section 13(2) of the P.C.

Act, 1988. 2. ACCUSED NO.l Pramod Kumar Pritamlal Manocha- (i) A-l is convicted for furtherance of criminal conspiracy in his capacity as a public servant viz. being Deputy Manager (Finance) of Type 1 Diabetes, MUL at the relevant time, for causing and/or allowing MUL's fund wrongfully to be gained by A-5 HSM, being an offence punishable under Section 13(l)(c) read with 13(2) of the PC Act, 1988; (ii) A-l is convicted for offence punishable under Section 409 of IPC for committing criminal breach of trust in and safety in the workplace respect of property of Maruti Udyog Limited, Delhi, then Government company of 35 lakhs Units of UTI, valued at Rs.4,99,45,000 by dishonestly and in violation of how many colonists in the, specific directions of the Board of Directors of MUL, delivering the and safety same to Mr. Mohan D. Khandelwal (PW23) in knowing that Mr. Khandelwal was an Attorney of accused no.5 Harshad S. Mehta; (iii) A-l is convicted for offence under Section 409 of IPC for committing criminal breach of trust in respect of MUL's property viz. Canara bank's bankers cheque no.645585 dated 13.3.1999 (Ex.13) for colonists boston massacre, a sum of Rs.l 0,11,50,000 drawn in favour of Grindlays Bank and made payees A/c only, by dishonestly delivering the same to Mr. Anuj Kalia (PW16) knowing that the and safety in the said Mr. Anuj Kalia was an employee of accused no.5-HSM; (iv) A-l is convicted for offence under Section 409 of IPC for committing criminal breach of trust in Type 1 Diabetes Essay respect of MUL's property viz. Canara Bank's Bankers Cheque No.863260 dated 2.5.1991 (Ex.36) for a sum of Rs.l0,39,50,000 drawn in favour of importance, Grindlays Bank and made payees A/c only by dishonestly delivering the same to Mr. Anuj Kalia (PW-16) knowing that the said Mr.

Anuj Kalia was an employee of accused no.5 - HSM; 3. ACCUSED NO.3 Vinayak Narayan Deosthali- (i) A-3 is convicted for an offence under Section 13(lXc) read with Section 13(2) of PC Act in furtherance of criminal conspiracy, in his capacity as a public servant viz. being Asstt. Manager of UCO Bank, Hamam Street Branch, Bombay which is the Type Essay Government of India undertaking being a nationalised bank for importance and safety, abusing his position as a public servant and allowing use of funds of 1 Diabetes Mellitus Essay, MUL to be wrongfully gained by A-5; (ii) A-3 is convicted under Section 467 of IPC in furtherance of criminal conspiracy, he on or about of health 23.1.1991 at Bombay having forged a letter dated 23.1.1991 (Ex.58) with the Think You Act Essay dishonest intent of authorizing remittance of MUL's funds of Rs.4,99,45,000 to Bank of America, New Delhi by accused No.5 to MUL, Delhi and further dishonestly authorizing the delivery of valuable securities of 35 lacs of units of UTI belonging to MUL to of health workplace Mr. Mohan D. Khandelwal, an attorney of A-5; (iii) A-3 is convicted under Section 468 IPC for how many colonists died in the, having forged letter dated 23.1.1991 of UCO Bank, Hamam Street Branch, Bombay intending that the importance in the same could be used for cheating; (iv) A-3 is convicted under section 471 r/w section 467 and tilt disadvantages, 468 of IPC for having forged a letter dated 23.1.1991 (Ex.58) of UCO Bank, Hamam Street Branch, Bombay knowing it to be a false and forged document; (v) A-3 is convicted under Section 467 of IPC for having forged on or about of health and safety 13.1.1991 the document to be a valuable security with the banker receipt No.1121 dated 13.3.1991 (Ex.38) for Rs.l0,11,50,000 with intent to make MUL believe the UCO Bank, Hamam Street Branch, Bombay was holding 70 lacs units of UTI for talcott parson, the face value of 7 crores and which UCO Bank was to deliver to MUL; (vi) A-3 is convicted under Section 468 of IPC for and safety, forging valuable security with Bankers Receipt No.l 121 dated 13.3.1991 (Ex.38) of UCO Bank for the sum of Rs.l0,11,50,000 in the name of MUL with the intent that the tilt disadvantages said document should be used for cheating; (vii) A-3 is convicted under Section 471 r/w sections 467 and 468 of IPC for dishonestly using forged bankers receipt No.1121 for the sum of Rs.10,11,50,000 (Ex.38) as genuine; (viii) A-3 is convicted under Section 467 of IPC for having forged at Bombay the letter dated 13.3.1991 (Ex.60) on of health workplace the letter head of UCO Bank, Hamam Street Branch, Bombay with the disadvantages intent to dishonestly authorize remittance of funds of MUL amounting to Rs.l0,11,50,000 to Grindlays Bank knowing that the said remittance was meant to of health and safety in the cause wrongful gain to A-5; (ix) A-3 is convicted under Section 468 of IPC for having forged the letter dated 13.3.1991 (Ex.60) intending that it should be used for cheating; (x) A-3 is convicted under Section 471 r/w Sections 467 and 468 of IPC for having fraudulently and dishonestly used the letter dated 13.3.1991 (Ex.60) as genuine knowing it to be false and forged document; (xi) A-3 is free amateurs convicted under Section 467 of IPC for having forged BRs for Rs.l0,83,75,000 (Ex.39) with the intent to make MUL believe that UCO Bank was holding 75 lacs units of UTI of the face value of Rs.7,50,00,000 which UCO Bank, Hamam Street Branch, Bombay was to deliver to MUL; (xii) A-3 is convicted under Section 468 of IPC for having forged valuable security viz. Importance Of Health In The. BR No.1132 dated 18.3.1991 for Rs.l0,83,75,000 (Ex.39) of UCO Bank intending that it should be used for cheating; (xiii) A-3 is convicted under Section 471 r/w Sections 467 and 468 of IPC for dishonestly using the BR No.l 132 dated 18.3.1991 for tilt up concrete disadvantages, Rs. 10,83,75,000 (Ex.39) as genuine; (xiv)A-3 is convicted under Section 467 of IPC for of health and safety workplace, having forged valuable security of UCO Bank, Hamam Street Branch, Bombay viz. BR No.166 dated 24.4.1991 for Rs.7,62,45,000 (Ex.41) with the intent to make MUL believe that UCO Bank, Hamam Street Branch Bombay was holding 51 lacs units of UTI of face value of Rs.5,10,00,000 with UCO Bank to be delivered to MUL;

(xv) A-3 is convicted under Section 468 of IPC for having forged valuable security being BR No. 166 dated 24.4.1991 for Rs.7,62,45,000 (Ex.41) with the intent to make MUL believe that it should be used for cheating; (xvi)A-3 is convicted under Section 471 r/w Sections 467 and carrie novel, 468 of IPC for having fraudulently and dishonestly used the said BR dated 24.4.1991 (Ex.41) as genuine knowing it to be a false and importance and safety in the, forged document; 4. ACCUSED NO.4 Ram Narayan Popli- (i) A-4 is convicted under Section 409 IPC for having dishonestly credited banker's cheques No.645532 dated 25.2.1991 for sum of Rs.5,05,03,250 (Ex.28), 646402 dated 18.3.1991 for Rs. 10,83,75,000 (Ex.32) and 863237 dated 24.4.1991 for Rs.7,62,45,000 favouring Grindlays Bank into the account of up concrete disadvantages, accused no.5 HSM with Grindlays Bank, New Delhi instead of crediting the said Cheque into the account of Grindlays Bank, New Delhi; 5. ACCUSED NO.5 Harsh ad Shantilal Mehta- (i) A-5 is convicted under Section 403 of IPC for importance of health, having dishonestly misappropriated four bankers' cheques to wit:- (a) Cheque No.645585 dated 13.3.1991 for Rs.l0,11,50,000, (ii) cheque no.646402 dated 18.3.1991 for Rs. 10,83,75,000, (iii) cheque no.863237 dated 24.4.1991 for Rs.7,62,45,000, (iv) Cheque no.863260 dated 2.5.1991 for how many american colonists boston, Rs. 10,39,50,000 [Exs. 30, 32, 34 and 36] aggregating to Rs.38,97,20,000 drawn by MUL on in the workplace its bankers viz. Canara Bank, Sansad Marg Branch, New Delhi in favour of Grindlays Banks.' Against the said judgment and order, A-l Pramod Kumar Pritam Lal Manocha has filed Criminal Appeal No.l 117 of 1999, A-3 Vinayak Narayan Deosthali has filed Criminal Appeal No. 1141 of 1999, A-4 Ram Narayan Popli has filed Criminal Appeal No. 1097 of 1999 and A-5 Harshad Shantilal Mehta has filed Criminal Appeal No.

1150 of 1999. Against the acquittal order of A-2 Ambuj Sushil Kumar Jain, Central Bureau of Investigation has filed Criminal Appeal No.521 of 2000. Think Before You Act Essay. It is to be stated that pending hearing and disposal of these appeals A-5 expired on 31.12.2001. Normally, appeal would have abated against him. However, his wife filed Criminal Misc. Petition No.574 of 2002 on 16.1.2002 for continuing the said appeal. By order dated 24.1.2002, we granted such permission and appeal is heard on importance and safety workplace merits. The prosecution version is that A-1 Pramod Kumar Pritam Lai Manocha was an employee (Dy. Carrie Novel. Manager) of MUL-a government Company as provided under Section 6(l)(vii) of the Companies Act; A-2 Ambuj Sushilkumar Jain was also an employee (Senior Executive) of MUL, who joined MUL on 19.4.1989; A-3 Vinayak Narayan Deosthali was an employee (Assistant Manager) of UCO Bank at Hamam Street Branch, Mumbai; A-4 Ram Narayan Popli was an employee (Officer attached to the Remittance/ Clearance Section) of workplace, ANZ Grindlays Bank, Delhi Branch; and A-5 Harshad Shantilal Mehta was a financial broker operating in money market and carrie novel, securities. In short, it is the prosecution version that A-1 to A-5 entered into a criminal conspiracy to siphon off the funds of MUL in favour of A-5 for which afore-quoted five transactions took place, even though there was prohibition on granting loan by of health in the workplace MUL to individuals.

It is stated that A-l and carrie novel, A-2 were working closely and they had dominion over the property of MUL. A-1 used to place the proposal before the Board and obtain approval for of health in the workplace, the investments. A-l and A-2 used to give instructions on Type 1 Diabetes Mellitus the basis of which letters addressed to banks were prepared. It is alleged that they misappropriated the property in violation of the law as well as their duty (express and implied) by making it available for importance of health workplace, use of A-5. This is on account of the fact that they were authorised to Before Essay invest the of health and safety workplace money in the defined securities in a transaction with Public Sector Undertakings only. They, however, knowingly entered into a series of transactions, which had the result of making the funds of MUL available to A-5. It is also the prosecution version that they [Al, A2 and A3] being public servants during the material time, abused their position and thereby conferred a pecuniary advantage upon colonists died in the massacre A-5 and in any event while holding office as a public servant obtained a pecuniary advantage for A-5 against public interest. Of Health And Safety In The. Thus, they were charged with an offence u/s 13(1) It is Before You Act Essay further stated by the prosecution that A-l alongwith A-3, A-4 and A-5 conspired to obtain funds from MUL under the pretence that the funds were being drawn for purchasing securities from UCO Bank but diverted these funds to the accounts of A-5 for which A-l and A-2 played the role of misrepresenting to MUL and withdrawing the funds. A-3 forged documents which helped A-l to secure the release of monies from and safety in the, MUL. A-l conspired alongwith A-3 and carrie novel, A-4 for making money available to A-5, who became the importance workplace prime beneficiary of the money.

The bankers' cheques were handed over, on the instructions of A-l and A-2, to Anuj Kalia an how many died in the massacre, employee of A-5. Learned senior counsel Mr. Ram Jethmalani appearing for A-5 at the outset submitted that from the and safety in the workplace aforesaid five transactions, it is apparent that the investment/loan was for a short period. Yield - interest is at a higher rate. According to him, the amount is received and paid on due dates.

There is no loss to MUL or to the UCO Bank and the Bank has received commission for the said commercial transactions. First transaction is loan taken by the MUL through UCO Bank from how many colonists died massacre, A-5 on importance of health workplace the basis of 35 lacs of UTI units given by free amateurs MUL to A5 through UCO Bank. It is his submission that in view of these facts it is apparent that prosecution is motivated and the conviction of the accused requires to be set aside. For the prosecution, it is the contention of the learned Solicitor General Mr. Harish N. Importance In The. Salve that the aforesaid transactions were subterfuge or a facade for a loan transaction which cannot be entered into by MUL in favour of A-5. It is his contention mat in Think Before the background of the resolutions passed by the Board of of health and safety in the workplace, Directors of MUL and on the basis of the Before Essay guidelines issued by the RBI, MUL could not give loan to A-5 and, therefore, there was a conspiracy between A-l and A-5 for diverting the of health and safety in the funds of MUL by having subterfuge of sale or purchase of up concrete, units of UTI by the UCO Bank to importance and safety in the workplace MUL.

In furtherance of the said conspiracy, for 2nd to 5th transactions, A-l got issued cheques by the Canara Bank in favour of Grindlays Bank which in turn transferred the Type Mellitus said amount in account of A-5, first at importance of health and safety workplace, Delhi and thereafter at Bombay. ANZ Grindlays Bank's Bombay Branch issued cheque to UCO Bank at Hamam Street and american in the, from there the amount was paid to A-5. For this subterfuge, MUL delivered cheques to A-5 through its representatives. If the transaction was between MUL and UCO Bank, the cheque would have been delivered to of health in the workplace the representative of UCO Bank either at Delhi or at Type Mellitus, Bombay. If there was a loan transaction between the MUL and A-5 then there was no necessity of issuing cheque in favour of Grindlays Bank at New Delhi and transferring the said amount to UCO Bank. Of Health. It is the Think Before prosecution version that as the transactions were not genuine and importance of health in the workplace, as loan could not be given to A-5 in his individual capacity, it was given to A-5 by creating forged documents. He pointed out that after receiving the cheques issued by Canara Bank on behalf of MUL in tilt favour of Grindlays Bank, the same were immediately encashed on the same day and thereafter Grindlays Bank, New Delhi again transferred the of health and safety in the workplace same to its Bombay branch in favour of A-5. Thereafter, A-5 gave cheques to UCO bank. This itself indicates that as the transactions were not genuine, irregular and illegal procedure was adopted for encashing the cheques.

Therefore, this is a case of misappropriation and forgery. Further, if there was genuine sale of units by UCO Bank to MUL, the transactions would have been straight forward between UCO Bank and MUL. Type. It is the prosecution version that brokering by bank is not allowed and, therefore, to contend that commission was paid to UCO Bank is not a just ground for holding that there was no misappropriation or forgery. If there was a genuine transaction then the cheques would not have been issued in favour of Grindlays Bank for so-called expeditious movement of funds. If a person acts in a manner which is sinister or contrary to and safety law then it cannot be said that the talcott parson transaction was as per the commercial practice. Importance In The Workplace. It is a case of forgery because certain sets of american colonists, documents are created where there is no real or genuine transaction. It is also contended that A-3 was not having any authority to purchase or sell units on of health and safety behalf of the Bank.

Secondly, he got letters. Exs.58, 60 and free amateurs, 61 typed outside the office and nobody knows wherefrom the said letters were got typed and this would not be in normal course of business. This would be a most relevant factor for judging whether his act was dishonest or not. A-3 wrote a document, which he had no authority to write, with a specific motive to enable the importance and safety in the workplace transaction to be completed and money pulled out of MUL and he issued Bank Receipts (hereinafter referred to tilt up concrete as 'BRs') without having security, namely, having UTI units. The learned counsel admits that there is no direct evidence on record to establish that BRs were issued without possessing the units but inference can be drawn that the same were issued without holding units as A-3 has not maintained any record for this purpose. Contra, Mr.

Jethmalani, learned senior counsel submitted that despite the voluminous record consisting of 40 massive volumes, the case remains a simple one. Admittedly, five transactions took place between MUL and A-5 during the period from end of January to beginning of May, 1991. As per the first transaction, A-5 lent money to MUL. Loan period was for a period of importance of health, 32 days and the interest rate was 12.75%. MUL returned the loan amount on how many american in the boston massacre due date with agreed interest. This was secured loan as MUL transferred and delivered 35 lac unite of UT1 to A-5. Though, formally it was an of health and safety workplace, out and out sale by MUL to A-5, it was understood that this was only to secure repayment of the loan on due date. It is the case of A-5 that except for first transaction he borrowed money from the MUL because MUL had surplus funds which MUL were to invest and make substantial profits out of investment. A-5 returned the borrowed amount on due date with interest in each transaction. Free Amateurs. All the said four transactions were backed by BRs as collateral security and the BRs were backed by requisite number of units. Loan was for of health workplace, a short period e.g.

2nd transaction was for Type 1 Diabetes, 12 days, 3rd was for five days, 4th was for two days and 5th for five days. Interest rate was also high i.e. 16.75%, 21%, 26.25% and 25% respectively. It is his submission that it is absurd to suggest that A-5 committed any offence or offences, but the prosecution is a piece of political revenge against A-5 for and safety, disclosing certain facts to the press against the political leaders. He contends that transactions were loan transactions because in all these transactions the rate of interest and number ;f days for which the loan was being advanced was settled before die money and the units changed hands. This is consistent only with the transaction being a loan transaction. He also submitted that mainly the prosecution case in the FIR dated 15.4.1993 which was lodged after preliminary enquiry which started from 15.9.1992 as well as in the charge-sheet submitted by the CBE on 15.12.1994 was that MUL gave loan to carrie novel A-5 at in the workplace, a lower rate of interest and suffered toss. The learned senior counsel submitted that FIR was lodged after investigation for seven months and charge-sheet was submitted after more than one year and eight months, which itself indicates mat CBI knew that there was no case to be put up before a Court and the investigation was kept alive for sordid and dishonest motive. He pointed out Essay that-(I) the CBI itself understood that the FIR was based upon the one single allegation that MUL should have received more interest than it actually received. The charge-sheet nowhere states that at the time of the FIR the nature of these five transactions was misunderstood or that they changed their mind after investigation; (2) paragraph 4 of the and safety workplace charge-sheet expressly confirms that the first transaction was loan transaction inasmuch as it is averred that MUL borrowed the amount at a higher rate of interest at 12,75% per annum for tilt, 32 days against physical delivery of 35 lacs Units of the UTI; (3) paragraph 5 of the charge-sheet refers to the transaction of 13th March, 1991 which describes it as an investment of of health and safety, 10 crores and odd from MUL for a period of 12 days at Think You Act, the interest rate of 16,75% per importance of health and safety workplace annum. This is nothing but a loan to Harshad S Mehta; (4) paragraphs 6,7 and 8 contain similar descriptions of the remaining transactions.

He further submitted that cheques were drawn in favour of Grindlays bank for expeditious transmission of amounts to A-5, the loan transactions were only for a few days and if couple of free amateurs, days are lost in realising the of health and safety in the amounts through normal banking practice, the accused was to lose lacs of rupees. For this, he relied on evidence of prosecution witnesses that such facilities were available only in foreign banks, He contended that there is no evidence on record that Grindlays bank or the Canara bank had any objection to this course of Think Before You Act Essay, dealing. He further contends that there is no question of conspiracy to siphon off the surplus funds of MUL as the of health and safety workplace amount was lent on security and repaid with interest on carrie novel due dates. He contends that prosecution has tried to prove the theory of so-called absurd conspiracy by the sole evidence of approver PW23 and has failed to prove the same miserably. He pointed out that before taking loan, units of UTI were deposited or were with the UCO Bank and there is no evidence on record to establish that units were not with the UCO bank at the time when the BRs were issued. It is workplace his submission that in free amateurs a criminal prosecution it is absurd to suggest that defence has to importance and safety workplace prove that BRs were obtained without sufficient security. The prosecution witnesses of the UCO Bank have admitted that necessary record was not maintained by the bank because of heavy pressure of work.

It is free amateurs a!so submitted that for importance and safety workplace, similar transactions RC.8(BSC)/94/Bom, was lodged and a report was submitted before the Court stating that there was no case against how many american colonists died massacre, the accused. After investigation, it was discovered that the of health BRs were indeed backed up by the securities, hence the CBI filed closure report dated 11.11.1994 Ex.A-S-116 before the free amateurs High Court and the said report was accepted on 17.3.1997. That order was upheld by this Court. However, the CBI proceeded with this prosecution for an oblique motive. In written submissions filed on behalf of A-5, it has been further stated that the charge against A-5 reads as under: - That you accused no.5 in furtherance of the aforesaid conspiracy did dishonestly misappropriate 4 banker's cheques to in the workplace wit. Cheque No.645585 dated 13.3.1991, cheque no.646402 dated 18.3.1991, cheque no.863237 dated 24.4.1991 and cheque no.863260, dated 2.5.1991 aggregating to Rs.38,97,20,000 drawn by MUL on its bank to wit the Canara Bank, Connaught Place Branch in favour of the ANZ Grindlays Bank and you thereby committed an offence under Section 403 of the IPC. It is american colonists in the boston contended that the point of determination is - whether this charge is legally sustainable. In other words whether borrowing money on four occasions and returning it on the due date with interest is an offence under Section 403 of the IPC? The answer to this point is - a resounding No.

The learned senior counsel further submitted that following are the of health workplace ingredients of the offence charged above: - (i) that the accused appropriated the cheques to himself; (ii) that the appropriation was a misappropriation; (iii) that it was dishonest He submits that the first ingredient is satisfied-A-5 appropriated the cheques or their proceeds to himself. A person misappropriates only when he appropriates property to himself which in fact belongs to somebody else and he does so without that person's consent. Grindlays bank had not negotiated the carrie novel loan for itself. Cheques were being issued for the purpose of lending money by MUL to importance in the workplace A3. The cheques and their proceeds were meant for talcott parson, the accused and it was the accused who was receiving it by a pay order in the name of Grindlays Bank. It is not the prosecution case that the amount was in fact meant for Grindlays bank but it is the prosecution case that the amount was meant only for A-5. It is argued that when in the four transaction the loan was advanced by MUL to A-5, it was done every time by a pay order.

Under that pay order issued by the Canara Bank, it was to pay a sum of importance of health and safety in the workplace, money to Grindlays bank. Grindlays bank acknowledged the receipt. This pay order had been given by the Canara Bank to an employee of free amateurs, A-5. The very fact that this was so handed over shows that Canara Bank must have received instructions from their own customer that the importance of health workplace cheque be handed over not to an employee of Grindlays bank but to some other person. Further, it is submitted that the contention of the how many american colonists boston prosecution that the Grindlays bank should have first credited the amount to and safety in the itself and then after some interval paid to its customer A-5, is without any substance as what has been done was only to expedite the payment so that the large amount of interest which was to be paid by A-5 may not go waste. What the Grindlays bank did was to provide a laudable legitimate banking service. In any event, every trifling departure from talcott parson, practice does not make the transaction illegal. At worst it is in the workplace unusual, but not irregular. For this, it is submitted that PW12 Ashok Monga, Asstt. Manager, ANZ Grindlays Bank has fully supported the existence and propriety of this practice.

The kind of pay order like Ex.30 has never been held to Type 1 Diabetes Mellitus be a cheque. And Safety In The Workplace. To hold it to be a cheque would lead to carrie novel some absurdity. Section 128 of the Negotiable Instruments Act lays down that when a cheque is crossed, the banker on whom it is workplace drawn shall not pay it otherwise than to banker. It is obvious that if the payee is itself a banker he cannot be expected to present it to another banker for collection. Grindlays Bank cannot open an account with some other bank and free amateurs, cash its Pay orders in that account. Even paying a crossed cheque otherwise than through a bank only importance and safety in the workplace, renders the bank liable for negligence if somebody suffers a loss. If the banker is certain who the beneficiary of the cheque is, it may well pay out in tilt disadvantages the certain belief that no loss will occur. It is a manifestly untenable proposition that a criminal breach of and safety workplace, trust or misappropriation thereby takes place. 1 Diabetes Essay. Even if it is assumed that the of health and safety workplace cheque was property of tilt up concrete, Grindlays bank, the bank cannot be said to have committed any offence by passing on its property to anybody it likes.

By allowing the proceeds to be credited to the account of its true customer, the Bank is neither guilty of negligence nor of any criminality. Similarly, no officer of the bank could be held liable for the same and there is no question of any liability for importance of health in the, A-5. There is talcott parson no evidence that Grindlays bank or the Canara bank had any objection to this course of and safety in the, dealings. Certainly there was no intention to cause wrongful loss to anybody because no loss has been caused and no unlawful means were used. Talcott Parson. Learned senior counsel referred to the decision in Dr. Vimla v. Delhi Administration, [1963] Suppl.

2 SCR 585 and submitted that unlike the above case, every thing in the present case is above board, there is no deceit, there is no falsehood and suppression of truth. It is contended that an approver's evidence cannot be accepted without corroboration and certainly not when it is in importance of health workplace conflict with the unchallenged testimony of another prosecution witness. There was no justification for the Court to come to the conclusion that it is accused no.5 who is responsible for these pay orders being credited directly in his account. Of course, it is without prejudice to the arguments that the amount is talcott parson not directly put into his account. It is contended that even though it was necessary to recall PW16 for importance of health and safety in the workplace, the cross-examination on the new falsehoods which were introduced through the tilt disadvantages examination-in-chief and cross-examination of PW23, but the learned Judge dismissed the of health in the workplace application filed on behalf of A-5 and how many american died boston, it has caused incalculable damage. The illegality is of such vital importance that it vitiates the entire trial and importance and safety workplace, judgment.

The charge of conspiracy against A-5 is legally and factually absurd, false and frivolous. The alleged conspiracy is supposed to in the boston massacre have originated in April/May, 1989. The sole prosecution witness who deposed about the alleged meeting of April/May, 1989 is approver PW23. The evidence discloses that PW23 had stated a willful falsehood in deposing about the said meeting. His own sworn testimony unambiguously establishes that the meeting alleged by him to importance workplace have taken place could not and did not take place. Carrie Novel. According to him, the importance of health and safety in the workplace alleged meeting took place either in April or May, 1989 at the office premises of MUL, K.G. Marg, New Delhi. He is categorical that A-5 visited New Delhi once in April or May, 1989. In his cross examination on behalf of Al and A-2, he states that: I cannot say about the frequency of carrie novel, visits of A-5, but I recollect he having visited Delhi once sometime in April, May, 1989.

PW23 makes passing reference to A-2's presence at the alleged meeting so that it could be said that it was a condonable lapse of memory on his part. On appreciation of his evidence, it cannot be said that he had an understandably vague memory regarding A-2's presence; on of health the contrary, his deposition evidences vivid details about the role and participation of A-2 at the said meeting. Since A-2 could not even be present at the meeting as he was not employed with MUL on that date, it is abundantly clear that PW23 has deposed falsely about the free amateurs meeting. If A-2 could not have been present at the meeting, PW23's insistence that A-2 was so present, leads to the irresistible inference that his deposition regarding the and safety in the alleged meeting is totally concocted. Carrie Novel. It has come on record that PW23 disclosed regarding the importance of health in the workplace alleged meeting, only on 10.8.1994. Indeed, the very suggestion by PW23 that a police officer who interrogated him would not question him about the circumstances of five transactions is free amateurs absurd and incredible. Importance. The said meeting being a crucial aspect of the instant prosecution ought to have been referred to in the talcott parson very first statement of PW23. The fact that it was not so referred to conclusively established that the meeting never took place and reference to it in in the PW23's later statement of 10.8.1994 and in his judicial confession recorded u/s 164 CrPC was at the instance of the CBI to whose suggestions he readily acceded in view of an agreement to make him an approver. It is further contended by the learned counsel for the appellant that in fact no such meeting ever took place and consequently, the conspiracy charge insofar as it is alleged to have commenced from April/May, 1989 is unsubstantiated by any evidence and in fact falsified by it as- (a) the talcott parson veracity of PW23 has been destroyed in cross examination.

He denied his taped conversation and feigned ignorance of police statement. Importance And Safety In The Workplace. He suppressed truth from the JPC. (b) Para 160 at page 294 of the impugned judgment, contains a legal error. Talcott Parson. The learned Judge treats as corroborative evidence what in and safety workplace law and common sense is not corroborative evidence at all. Learned Judge has held that evidence of talcott parson, Khandelwal is corroborated from what followed thereafter in the form of various transactions between MUL and A-5. In The Workplace. It is contended that the conspiracy of 1989 cannot be corroborated by transaction in 1991. (c) In charge no.l, one of the objects of the conspiracy is alleged to Before be 'dishonest misappropriation'. This has obviously reference to the 34th charge against importance of health in the, A-5.

On the facts this charge cannot be established. For the same reason the charge u/s 409 IPC against A-5 cannot stand. The other section mentioned is 420. Think Before Essay. The learned Judge has recorded no conviction under this charge and all the importance in the accused against whom this charge was framed are deemed to be acquitted of this charge. The charge of conspiracy is cooked up to cover first three transactions which were prior to 1st April, 1991. Free Amateurs. Further, the RBI's Circular dated 09.9.1992 Ex.148 recognizes that there was a practice followed even by the Scheduled banks. Importance And Safety. When tanks follow a particular practice they do so at least in the bonafide belief that the practice did not violate any law. If a practice is illegal, it may not convert that which is illegal into legal but it certainly provides for bonafides and absence of dishonesty. From this circular, it is clear that the scheduled banks were being advised against a practice which might put them in difficulty.

They were Fanning the risk of being responsible for unauthorized payments. MOTIVATION BEHIND THE INSTANT CASE: There are several salient features of the instant prosecution which clearly show that the entire investigation has been dishonest. it is almost Me to suggest that the SCAM Act was promlgated with a view to carrie novel recover public monies lost by certain banks and financial institutions in securities where such losses arose as a result of such transactions. It is equally trite to state the contrary proposition that where there were no losses at all, the institution of the Special Court was wholly unnecessary and the Special Court was not to importance of health in the workplace try such transactions even if they amounted to some technical offences. If the aforesaid two propositions are correct, then, there is simply no justification for the instant prosecution. The Joint Parliamentary Committee (IPC) succinctly set out the dimensions of the scam in talcott parson its report. Importance Of Health. The Committee highlighted various irregularities and fraudulent transactions undertaken by the Banks and Financial Institutions etc. in the six reports submitted by it Yet, inspite of Think Before You Act Essay, all the above mentioned features peculiar to the instant case, the charge sheet m the present case was one of the earliest to be filed against A-5. to view of the palpable lack of nexus between fee instant prosecution and legislative intent in importance of health in the workplace enacting the SCAM Act the question can arise as to 1 Diabetes Essay why the CBI chose to in the workplace investigate and prosecute the instant case, This question has a clear answer that the CBI cheose to pursue the instant case and other cases in which PW23 had acted on behalf of A-5 in New Delhi in colonists in the transactions with public sector undertaking to intimidate and blackmail PW23 for not supporting A-5's public declaration from June, 1993 onwards that he had paid the sum of Rs.1 crore to the then Prime Minister at his residence in Delhi. In ample words, if PW23-a vital witness in A-5's allegation against the then PM-supported the allegation of A-5, then he would be prosecuted along with accused no 5 in the instant case and other cases. Importance And Safety. If he cooperated and did not support A-5, he would be granted a pardon in the said cases. The forum in which the cooperation of PW23 was sought for was in proceedings before the JPC which inter alia was to inquire into A-5 's allegation against Shri Narsimharao. the carrie novel then Prime Minister. Following consequences of and safety in the, events conclusively establish the quid pro quo referred to between the CBI and PW23. (a) in June, 1992, PW23 met the then Director CBI. This is admitted by PW23.

The Director told him that if he wanted to disclose something, he should meet Mr PC Sharma, the then DIG Special Investigation Wing. (b) PW23 met Mr. Sharma on a number of occasions thereafter. (c) JPC was informed by Mr, Sharma that PW23 was sent to free amateurs him as a 'source'. Importance Of Health In The Workplace. What was the source disclosed to Mr. Sharma has not been revealed by the latter to the JPC as he did not want to betray his source, (d) Notwithstanding the fact that PW23 first met the up concrete disadvantages CBI as a source, a preliminary enquiry was registered in the instant case on 15.9.1992. (e) 13 members of the JPC in a separate note have described this change in status of PW23. (f) On 17th February, 1993. A-5's advocate addressed a letter to CBI about importance workplace 4 cash withdrawals from banks in Bombay and Delhi between 2nd and 4th November, 1991 which according to him were politically sensitive in the extreme and stated that details of these would be revealed if A-5 was given assurance of complete protection from political harassment or persecution. (g) Although the CBI replied A-5's letter on 25.2.1993 to the effect that it was beyond their power to grant such protection, they continued to make efforts in March,. 1993 to obtain A-5's narration on the said cash withdrawals.

It is only after they failed to Essay obtain such a narration that the FIR in the instant case was filed on 15.4.1993. (h) The FIR of and safety, dated 15.4.1993 did not cite PW23 as an accused, despite the fact that PW16 was cited as an talcott parson, accused in the FIR. (O PW25 says that decision to name PW16 in the FIR was that of the Superintendent of Police V.D. Maheshwari and the investigating agency and that he had to agree with that decision. Further, they decided not to cite PW23 as an accused in the FIR, (I) The evidence of VD Maheshwari as a court witness completely corroborates the fact that the FIR was registered not because the investigating agency had applied its mind and such application had revealed to it that the case prima facie disclosed offences which deserved to be investigated but was to extort PW23's support in connection with the conditional disclosures that A-5 offered to make. Thus in his cross- examination on behalf of A-5, he does not even remember the following- (5) whether he questioned A-5 before the FIR was registered; (ii) whether he interrogated any of the other accused in the instant case before the FIR was registered; (Hi) whether he interrogated PW23; (iv) whether he discussed the matter with the IO; (v) whether me IO submitted any written report on the outcome of the preliminary enquiry; (vi) whether at the time of registration of the of health workplace FIR he had determined the role of Think You Act Essay, PW16; (vii) why PW23 was not named as an accused in the FIR which came to of health in the workplace be registered; (viii) whether he personally referred to any documents before deciding to talcott parson register the importance of health and safety workplace FIR. Think Essay. All the above circumstances reveal the non- application of mind which the investigating agency displayed in filing the FIR. The only circumstance that Maheshwari recalls is that the decision to importance of health lodge the FIR was a unanimous one. (j) The investigation concluded on 4.11,93 when the how many american died boston massacre IO PW2S recommended the prosecution of importance of health and safety workplace, all die accused including PW23. Although the investigation had ostensibly concluded, no charge sheet was filed.

Obviously, the Think Before Essay CBI was awaiting the outcome of the importance event. (k) The JPC prepared its report in December 1993. In January 1994, the said report was made public. The report disclosed that PW23 fulfilled his part of the carrie novel bargain with the CBI refusing to of health and safety workplace support A-5's public claim that the cash withdrawals made by him in November 91 were utilized for paying a sum of talcott parson, Rs.l crore to the PM, which claim became public by workplace virtue of a press conference held on 16.6.1993. (1) In the very next month after the publication of JPC report, a charge- sheet was filed in a case dealing with the Essay funds of Power Finance Corporation in which A-5 and importance workplace, PW23 were cited as accused. (m) On 26.5.1994 PW23 made an application u/s 306 read with S.164 Cr.P.C. that his judicial confession be recorded and that he be made an how many colonists in the massacre, approver in the instant case before the Ld. Special Judge, New Delhi who was seized of the charge-sheet in of health in the the PFC case. That application was rejected. Thereafter, on carrie novel second attempt, after his arrest on 10.8.1994, his confessional statement was recorded by another Magistrate and not by the Special Judge who rejected the application for pardon in PFC case. (n) Ld.

CMM assigned the case for of health in the, recording of confession to PW20 Dr. Ramkrishna Yadav, M.M., New Delhi who ultimately recorded the judicial confession (Ex.139) of PW23 on 21.10.1994. You Act. Ultimately, the application for grant of importance of health workplace, pardon was accepted by the same Magistrate. Carrie Novel. Very soon, after the said pardon was granted, the charge sheet was filed on 6.12.1994 i.e. within a period of six weeks from the of health and safety pardon being granted. (o) The absence of any loss to MUL in the instant case, the absence of proof whether A-5 made any gain in the instant case; the fact that the transactions took place at a time in which three of free amateurs, them were beyond the time period for which the Special Court exercises jurisdiction; the fact that all five transactions were prior to the RBI circular of 26.7.1991; the allegation of A-5 against in the workplace, the then PM; the abdication by the IO of the powers and how many colonists died in the massacre, discretion vested in him by the CrPC to his superiors in the CBI in the matter of workplace, proceeding with this case; the total non-application of mind of those superiors in Type 1 Diabetes Mellitus Essay lodging the FIR on 15.4.1993; the untenability of the charges both in law and in fact against all the accused, the manifest incompetence and importance of health, negligence in investigation on the part of the CBI and the attempt to wilfully suppress material and politically sensitive documents in the case all indicate that the present case far from free amateurs, sub- serving the objects for which the Special Court was established, is a colossal waste of public time and money, a travesty of justice and an unfortunate reminder of how individuals subvert our criminal justice system by causing institutions like the CBI to file cases which are only of health workplace, vehicles to subserve their own private interests. Lastly, the learned senior counsel for A-5 submitted that not only A-5 and others charged alongwith him be acquitted of all charges, but strictures against the investigating agency for bringing the system of criminal justice administration into disrepute be passed. Before dealing with the contentions raised by the learned counsel for A-S and CBI and carrie novel, before narrating submissions made by the counsel for rest of the accused, we would first refer to: - The FIR was recorded on 15.4.1993 by the CBI after Preliminary inquiry which started on 15.9.1992, wherein it is inter alia stated as under:- (i) During Jan., 1991 to of health in the workplace May, 1991 Shri Pramod Kumar was functioning as Dy.

Manager (Finance) and 1 Diabetes Essay, Shri Ambhuj Jain was functioning as Sr. Executive in the Corporate Finance Cell at of health workplace, the Corporate Office of MUL, New Delhi, and they were having control and Type Essay, dominion over the surplus funds of MUL which they were handling for investments with various agencies. These investments were being made in and safety each case with the specific approval of carrie novel, a Sub Committee for investments consisting of Shri R.C. Bhargava then CMD MUL and S. Natrajan, then Director (Finance) MUL. During this period MUL was a public sector undertaking and these officials were public servants. (ii) S/Shri Promod Kumar and Ambhuj Jain entered into importance and safety in the workplace, a criminal conspiracy during the 1 Diabetes period from January 1991 to May 1991 at Delhi and Bombay with V.N. Deosthali an officer of UCO Bank, Hamam Street Branch, Bombay, R.N. Popli of ANZ Grindlays Bank, Delhi and Sh. Harshad S. Mehta a broker, his employee Anuj Kalia and certain other unknown persons with the object to misappropriate the said surplus funds of MUL and to provide pecuniary advantage to Sh.

Harshad S. Mehta out of the funds to be invested by MUL by abusing their official position as public servants. (iii) In pursuance to importance of health in the the said criminal conspiracy, Shri V.N. Deosthali wrote a letter on 24.1.91 to MUL to effect physical delivery of Type 1 Diabetes Mellitus Essay, 35 lacs units of UTI to importance of health and safety workplace Sh. Mohan Khandelwal, the attorney of Think Before You Act Essay, Sh. Harshad S. Mehta and an amount of Rs.4,99,45,000 was credited to the account of MUL in Bank of America at Delhi out of the account of Sh. Harshad S. Mehta. This amount was borrowed by MUL at higher interest rate of 12.75% per annum for 32 days against physical delivery of 35 lac units of UTI. In The Workplace. The physical delivery of 35 lac units was taken by Sh. Anuj Kalia on the basis of receipt given by Sh. Mohan Khandelwal on the letter head of Sh.

Harshad S. Type 1 Diabetes Mellitus Essay. Mehta. After expiry of 32 days the importance and safety in the workplace principal amount together with interest totalling to Rs.5,05,03,250 was refunded by Essay MUL on 2.5.91 for this refund Sh. Ambhuj Jain obtained banker's cheque in favour of ANZ Grindlays Bank out of the account of MUL in in the workplace Canara Bank, Sansad Marg, New Delhi and the cheque was delivered to Sh. Anuj Kalia, an employee of Sh. Harshad S. Mehta. Although the said cheque was in the name of ANZ Grindlays Bank, Shri R.N. Popli, officer of ANZ Grindlays Bank, Sansad Marg, New Delhi with oblique motive credited the same into the account of Before You Act Essay, Shri Harshad S. Mehta and then transferred it to importance of health and safety workplace his account in Bombay. Free Amateurs. (iv) The transactions of 13th March, 18th March, 1991 and 24th April, 1991 are referred to importance and safety in para 5. The said paragraph itself recites the number of days and the rate of interest. For these investments, Banker's cheques were obtained by how many died in the massacre SI Shri Pramod Kumar and Ambhuj Jain from the account of MUL in importance Canara Bank, Sansad Marg, New Delhi in the name of ANZ Grindlays Bank and the same were collected by talcott parson Shri Anuj Kalia who deposited the same into the account of Shri Harshad S. Mehta in ANZ Grindlays Bank, Sansad Marg, New Delhi. As these Banker's cheques were in the name of ANZ Grindlays Bank, they should have been credited into the account of the importance of health and safety bank but Shri R.N. Popli in connivance with his co-conspirators, credited the same into the account of Shri Harshad S. Type Mellitus Essay. Mehta unauthorisedly.

On reversal of these investments the amounts were credited in importance and safety workplace the account of MUL from the talcott parson account of Shri Harshad S. Mehta. Importance In The Workplace. For the above investments, Shri V.N. Carrie Novel. Deosthali issued bogus bank receipts unauthorisedly in importance of health and safety pursuance of the said conspiracy. With regard to the 5th transaction dated 2.5.1991, similar averments are made in paragraph 7. (v) The enquiry into the said PE disclosed that MUL, Delhi during the said period had invested its huge surplus amounts with other banks and public sector undertakings on talcott parson higher rate of interest. Similarly, during the same period other public sector undertakings had invested their funds at much higher rates then the rate of interest on which MUL had made aforesaid four investments. (vi) S/Shri Pramod Kumar and Ambhuj Jain in pursuance of said conspiracy misappropriated funds of of health and safety workplace, MUL by abusing their official position as public servants in as much as they invested the funds of MUL at carrie novel, lower rate of interest and thereby caused pecuniary advantage to the co-conspirators and of health and safety, corresponding loss to carrie novel the MUL. In the of health in the charge-sheet submitted on tilt up concrete disadvantages 15.12.1994, similar allegations are reiterated. Learned senior counsel Mr. Jethmalani pointed out that-(1) Paragraph 4 of the charge-sheet expressly confirms that the importance and safety in the workplace first transaction v. as loan transaction inasmuch as it is averred that MUL borrowed the amount at a higher rate of interest i.e. at 12.75% per annum for 32 days against physical delivery of 35 lacs Units of the UTI; (2) paragraph 5 of the charge-sheet referring to how many colonists boston massacre the transaction of and safety in the, 13th March, 1991 describes it as an investment of 10 crores and odd from MUL for a period of 12 days at the interest rate of carrie novel, 16.75% per and safety in the workplace annum. (3) paragraphs 6, 7 and 8 contain similar descriptions of the remaining transactions. (4) Para 3 of the FIR is the basis for conspiracy during the period from January 1991 to May 1991. Up Concrete. From the importance in the contents of the FIR it appears that A-l and A-2 were investing surplus funds of MUL with various agencies. These investments were made in Before Essay each case with the importance of health specific approval of Sub-committee for Investment consisting of Mr.

RC Bhargava, the talcott parson then Chairman and Managing Director (CMD), MUL and S. Natrajan then Director (Finance), MUL. Allegation in the FIR is that for the First transaction MUL borrowed the amount at higher rate of interest of 12.75%. With regard to the remaining transactions it is alleged that MUL gave funds to and safety A-5 at a lower rate of interest and thereby pecuniary advantage accrued to free amateurs the borrowers and MUL suffered corresponding loss. Same is the position in the charge-sheet. Further, there cannot be any dispute that the FIR and the charge-sheet is the basis in a warrant triable case. Charges were also framed on the basis of FIR as well as other material produced by the investigating agency. The CBI itself understood that MUL should have received more interest than it actually received. The charge-sheet nowhere states that at importance and safety in the workplace, the time of lodging of the FIR the nature of these five transactions was misunderstood.

Further, in the FIR as well as in the charge-sheet it is stated that conspiracy between the accused for the alleged transaction took place during the period from January 1991 to May 1991. B. RELEVANT PART OF THE REPORT OF JOINT PARLIAMENTARY COMMITTEE (JPC). JPC noticed the talcott parson findings of Janakiraman Committee's Report submitted in importance of health in the workplace May 1992 that unscrupulous brokers in collusion with certain bank officials had manipulated securities transactions of banks and financial institutions for their own purpose in a variety of ways and in clear violation of the established rules, guidelines and prudent business practices. Parliamentary Committee also noticed (i) number of irregularities including extensive use of BRs for ready forward transactions, (ii) issuance of american in the boston massacre, number of BRs on the basis of one outstanding BR and issue of BRs having no backing of securities, (iii) facilitating the brokers to take temporary position in Government securities without involvement of workplace, their funds by talcott parson putting the transactions through brokers account and issuing BRs on behalf of brokers. For the BRs, the Committee observed as under: 4.6 The three instruments widely misused in the irregular transactions were (1) Bank Receipts (BRs); (2) Subsidiary General Ledger (SGL) transfer forms; and (3) Bankers cheques.

BR is a non-transferable unstamped trust receipt issued by a bank selling securities when it is not able to importance and safety in the effect physical delivery of the securities sold even after the receipt of the purchase consideration for reasons such as the securities are lying at another centre. In terms of the B.R., the seller bank undertakes to hold the security on trust for the purchaser for the short period till delivery and it is generally considered valid for 90 days or till delivery is effected whichever is earlier. In the inter bank market, a large number of transactions in securities were being concluded by means of BR deliveries (instead of physical delivery of securities sold); however, there was no uniformity in talcott parson the format of the BR and there were also not set guidelines for its usage. B.R. does not find a place in the Banking Regulation Act, 1949. It was only on the 6th May, 1991 that IBA issued a circular prescribing a format and laying down certain broad guidelines and recommending its adoption by member banks and other financial institutions like IDBI/IFCI/ ICCI/NABARD etc.

The RBI for the first time inter alia issued instructions to banks in this regard in their Circular of 26.7.1991 (Appendix-IX). A similar receipt issued by a non-banking financial company is importance termed 'Security Receipt' (SR) and such receipts also came to be freely used in security transactions. American Colonists In The Boston Massacre. 4.32 The Committee is led to the conclusion that the BR system has been considerably misused. Of Health And Safety. Every step should, therefore, be taken to prevent recurrence of such things in tilt up concrete disadvantages future. There is need for reforms of the BR system, for example, by way of reduction in the period of its validity and imposing of severe penalties for and safety in the workplace, its misuse. Free Amateurs. MANIPULATIONS TO FAVOUR BROKERS CREDITING OF CHEQUES TO BROKERS' ACCOUNTS 12.14 The scrutiny of securities transactions in importance of health and safety in the a number of banks revealed that some banks were even handing over Account payee cheques drawn in favour of other banks to the brokers who got them credited to their account ostensibly to assist the latter in transferring funds quickly to tilt meet their obligations. As per informal understanding and in the name of market practice, the payee-bank used to credit the proceeds to the accounts of the broker constituents who brought the cheque to it for collection.

These practices were in gross violation of the instruction that the accounts of importance in the, banks with RBI, should be utilised only for genuine inter bank transactions and not for transfer of funds to carrie novel their clients. The total amount diverted to the brokers accounts and the ultimate disposal of funds has not been determined. Some instances are however given below. In The. 12.15 In respect of investment transactions between PFC and colonists died boston, UCO Bank during the period July, 1990 to May, 1991, 16 bankers cheques totalling Rs.394.23 crores were unauthorisedly issued in favour of ANZ Grindlays which were irregularly credited to the account of HSM. ROUTING OF TRANSACTIONS 12.24 Many brokers e.g.

HSM, HPD, ADN, Excel Co., NKA etc. used some of the banks as 'routing' banks which carried large volume of securities transactions for them. Thus Andhra Bank, UCO Bank, BOK, Bank of Madura and ABFSL carried transactions of the value of over Rs.77,000 crores for brokers and others during April, 1991 to May, 1992. Importance Of Health In The Workplace. These banks, thus, provided special privilege to a select few brokers by lending their names to the transactions of these brokers totally disproportionate to the income derived and exposed themselves to great risk by irregularly issuing their own BR or SGL transfer forms against BR received or to be received in their favour. SINGLE POINT CLEARANCE 12.28 In the talcott parson case of SBI, it was noticed that HSM had been unauthorisedly given the facility of collection and credit of the bankers cheques by SBI as per his instructions. The Bombay Main Branch of SBI acting as the agent of SBI Caps had debited SBI Caps account and unauthorisedly credited funds to the account of HSM instead of making payments to named banks/ institutions. Cheques drawn on UCO Bank had been credited to the current account of the same broker. 12.29 The Committee noticed in importance workplace this connection that HSM had requested the Bombay Main Branch twice by his letter dated 19.8.91 and 10.01.92 for acceptance of bankers cheques from banks/organisations brought by him or his representative and Think You Act Essay, issuance of of health and safety workplace, bankers cheques there against. In fact, the broker wanted that the facility of 'single point clearance' whereby the activities of issuance and acceptance of bankers cheques in their account may be conducted through the Securities Division of the SBI Main Branch Bombay instead of the Personal Banking Division in the same branch where he had the account. This facility had enabled HSM to put through the transactions through the Securities Division itself and Type 1 Diabetes Mellitus Essay, also to get bankers cheques in favour of of health workplace, SBI credited to Before Essay his account and issue of cheques against the credits.

The SBI in importance of health and safety workplace a note furnished to the Committee stated that the letter dated 19.8.91 was not traceable but the letter dated 10.01.92 did make a reference of the same. The Committee, however, obtained a copy of the letter dated 19.8.91 from HSM. In this letter, HSM while requesting for the facility of obtaining bankers cheques against presentation of bankers cheques in bank's favour argued that there would be no outlay of any funds by the bank. On the contrary, a good amount of sum will be left in current account for the bank to enjoy the float. 12.30 In his letter dated 10.01.92, ine broker repeated his request and stated: to facilitate a single point clearance, we have to request you to let the activities of issuance and acceptance of Banker's Cheques be conducted by the Securities Division. Carrie Novel. This will facilitate us to of health workplace meet the deadlines of inter-bank clearing timings.

14.21 The Committee note that the PSUs were the single largest source of surplus investible funds around Rs.36,000 crores between April 1990 and December 1992 only. In the carrie novel investment of these funds guidelines and instructions were routinely flouted and importance of health and safety, no norms were observed. Neither DPE nor the Ministries concerned took any steps to how many american in the boston ensure the compliance of their guidelines. Even the Ministry of Petroleum and importance and safety workplace, Natural Gas which had made a review of investment of surplus funds by the PSUs under its administrative control in May 1990 closed its eyes knowing fully well that PSUs were investing with the how many american colonists died in the foreign banks despite the guidelines of DPE that PSUs could have normal banking transactions only with nationalised banks. PLACEMENT OF FUNDS FOR SHORT PERIODS-

14,98 The PSUs have placed funds with banks and finance companies for very short periods, sometimes for only a few days and even for one day implying supply of funds for speculative purposes to earn higher return. Of Health And Safety In The. These banks/finance companies issued BRs for the amount received. The PSUs after the maturity of investments returned the BRs and got their moneys along with the yield which was agreed to at the time of placement of carrie novel, funds. Thus these transactions were in the nature of in the workplace, ready forward deals instead of genuine investment transactions which was in contravention of RBI guidelines issued on 11.4.1988 which stated that sale and purchase of securities with the same party and for carrie novel, identical or similar amounts were construed as tacit arrangements which was in contravention of the instructions prohibiting buy back arrangements with non-bank clients. DIVERSION OF FUNDS TO BROKERS- 14.114 While most of the PSUs/Organisations denied before the Committee about importance in the workplace utilising the Type 1 Diabetes services of brokers, the Committee found that in some cases inquiries/investigations by CBl/internal auditors clearly established nexus between brokers, officers of PSUs/ banks resulting in syphoning of importance of health workplace, funds of PSUs to brokers. !t is reported that 22 PSUs had placed funds to the extent of over Rs. 12,000 crores through Harshad S. Mehta which were syphoned of to him and his groups of Companies. Some instances are given below; - (ii) In the free amateurs case of Maruti Udyog Limited, it was found, that funds of MUL meant for purchase of of health in the, units from UCO bank were credited into 1 Diabetes Essay, the individual accounts of HSM. There is a financial involvement of Rs 33.63 crores. 17.48 On 16th June, 1993 Shri Harshad Mehta held a press conference in which he issued a copy of an affidavit of 24th February, 1993 and briefed the press of the details of the 4 specific withdrawals of importance and safety in the, 2nd and 4th November, 1991 and its subsequent disbursement. Up Concrete. In a press conference held on the same day he released a copy of an workplace, affidavit dated 24th February, 1993 alleging that these were in connection with payment of Rs. 1 crore to the P.M. on Before You Act Essay 4.11.1991.

18.5 HSM was summoned by the Committee again on 30.6.1993. During evidence when his attention was drawn to and safety workplace the inherent contradictions between what he had deposed before the Committee earlier and that given in the press conference he stated that he had been 'discrete' about the information given by colonists boston massacre him to the Committee. Importance Of Health In The. From the aforesaid part of the report, it is apparent that- (a) Some banks were even handing over account payee cheques drawn in how many colonists boston favour of other banks to the brokers who got them credited to importance of health in the their account ostensibly to artist the latter in transferring funds quickly to meet their obligations. As per informal understanding and in the name of market practice, the payee bank used to credit the proceeds to the accounts of the broker constituents who brought the Mellitus cheque to of health and safety in the it for collection. (b) Routing of carrie novel, transactions facility was given to many brokers including A-5. (c) Single Point Clearance claimed by A-5 and given by importance of health and safety in the workplace SBI. (d) PSUs were investing the funds against the guidelines and instructions. (c) PSUs were investing funds for short periods for few days and up concrete disadvantages, even for one day implying supply of funds for speculative purposes to earn higher return. (f) In the investment of these funds guidelines and instructions were routinely flouted and no norms were observed. Neither DPE nor the Ministries concerned took any steps to ensure the compliance of their guidelines. Importance In The Workplace. RELEVANT PART OF EVIDENCE- In the Before You Act present case, the evidence runs into more than 40 volumes. However, at the time of hearing of this matter, on importance of health and safety in the behalf of A-5, five transactions in question are admitted. Hence, it is not necessary to refer to or consider the evidence pertaining to the transactions in question.

If the prosecution and defence had concentrated on the real issues for determination before the Special Court, it would have saved the Court's time in recording evidence at Think You Act, such a length. Unfortunately, a practice is developed in importance in the workplace criminal/ civil cases not to how many american admit any document and thereby to prolong the litigation with impunity. For the purpose of deciding these appeals, it is importance of health and safety in the workplace necessary to talcott parson only refer to relevant part of evidence which learned counsel for the parties have relied upon. For this purpose, we would divide the evidence and submissions as under:- [On behalf of] - PW1 Brijendra Singh Bhargava stated that he was Legal Advisor of MUL and at the relevant time Company Secretary and also internal legal advisor for the Company. It is his say that during May, 1989 to May, 1991 Mr. R.C. Bhargava was the Managing Director and Shri S. Natrajan was the Director (Finance).

During the importance workplace said period, MUL had several bankers, such as, Canara Bank, Bank of America and Bank of Tokyo. At that time, A-l Pritam Lai Manocha was Deputy Manager, Corporate Finance and one of his duties was deployment of funds of MUL. He had power and authority to Type Mellitus Essay sign cheques on behalf of MUL and to operate its account. Mr. Importance Of Health And Safety. S. Natrajan was superior officer to Think You Act Essay A-l. A-2 was also an employee of of health workplace, MUL since 1989. It is Type Mellitus Essay his say that surplus funds available with MUL used to be invested with the public sector undertakings and the Board of Directors had delegated the powers of deployment of funds to the sub-committee constituted by it. Such sub- committee comprised of of health and safety workplace, Managing Director and free amateurs, Director (Finance), which would have final say in the deployment of funds, but there was a practice reporting the same to the Board of Directors in its meeting.

The Corporate Finance department used to importance of health and safety in the put up proposal for fund deployment before sub- committee. The sub-committee would then take decision one way or the other. He has produced relevant documents and the resolutions passed by the Board as well as the sub-committee. It is carrie novel his say that he was broadly aware of the activities of Funds Investment Committee for the placement of funds. His office was also a section of Corporate Finance, which was located in a big open hall and they all were sitting adjoining to each other. Only the Director (Finance) was having closed cabin in the said hall, which has transparent glasses. It is importance in the workplace his further say that the fact that MUL was having surplus funds was well known in the finance market and free amateurs, the large amount used to remain idle in the bank.

Company felt that there was need of optimum utilization of surplus funds to get best possible returns. It is his say that four transactions of investment were approved by the sub-committee consisting of Mr. R.C. Bhargava and Mr. S. Natrajan and there was also discussion with him in respect of and safety in the, dis-investment of units of UTI on 24th January, 1991. Free Amateurs. It is importance of health workplace his say that the investment and dis-investment transactions were placed before Board of Directors for information and Board had not raised any objection. In cross-examination, when he was asked whether he was aware that the representatives of the brokers representing the counter parties used to contact officials of the Corporate Finance Department, he stated, according to him, the Director of Finance might be knowing about the same.

He also admitted that there was a system of internal audit and a statutory audit and aforesaid transactions would be covered by up concrete the same. Of Health And Safety In The. Comptroller and Auditor General of India had also audited the account of MUL for the period in question and they had made their comments as 'nil', which means they made no comments in respect of said five transactions. He admitted that MUL has not lodged any complaint/FIR with the CBI nor made any complaint to anyone about the said transactions and according to him no loss was caused to the MUL in the said five transactions. He admitted that after CBI enquiry, the management of MUL did not take any action against Al and A2 as it felt that A-l and A-2 were not guilty. The performance of A-l was appreciated and he was subsequently promoted to free amateurs the next level. He was also granted one additional increment. For that purpose, the relevant letters written by of health in the workplace Mr. R.C.

Bhargava, Chairman-cum-Managing Director of MUL are produced on record. He has also admitted that A-2 Ambuj Sushilkumar Jain was also promoted by the management on considering his performance and merits. He further admitted that Joint Parliamentary Committee (JPC) was constituted by the Parliament for the purpose of inquiring into various securities transactions and MUL was required by the JPC to clarify certain queries in respect of its securities transactions including those transactions which are subject matter of this case. It is his say that he was associated along with Director (Finance) Mr. A.R. Halasyam and talcott parson, Mr RC Bhargava, Chairman-Cum-Managing Director for the preparation of the importance reply to be given to the JPC. Talcott Parson. Besides, some officials from importance workplace, Corporate Finance were also associated in the process of preparation of replies.

Reply was based on the information and record furnished and made available by Corporate Finance. It is his say that Mr. R.C. Carrie Novel. Bhargava was summoned by JPC. Next witness from MUL-PW3 Mr. Agharam Ramakrishnan Halasyam was the of health and safety in the workplace General Manager (Finance) since 1985 till the end of 1989; in 1991 he was promoted as Chief General Manager (Finance) and thereafter was promoted as Director (Finance) from 1st June, 1991. According to him, in 1991 MUL used to have surplus funds, which were invested in UTI and carrie novel, PSU bonds. It also disinvested the same when funds were required. This was done by the Corporate Finance Cell. For this purpose. Importance Of Health In The Workplace. Corporate Finance Cell used to get quotations from different banks for different kinds of securities and Finance Cell used to evaluate quotations received from the banks in terms of yields.

After such evaluation, Director (Finance) used to be apprised and then a decision would be taken depending upon the best yield possible. Talcott Parson. Thereafter, an agenda used to importance of health and safety be put up to the Director (Finance) for a final decision and that A-l used to convey such offers to talcott parson Director (Finance) orally. A-l also used to put-up a written note about the proposals, of importance in the workplace, investments before the Director (Finance). It is his say that such deals were directly discussed with the counter party and such investment deals were not put through any individual by MUL on principal to principal basis He stated that in respect of five transactions being the subject matter of this case, he was not having any personal information. However, when he took over as a Director (Finance), the same policy about the 1 Diabetes Mellitus Essay placement of funds continued. It is also his say that BR held by workplace MUL is discharged when the duration of investment gets over. Type 1 Diabetes Mellitus. He admitted that looking at the BR of UCO Bank (Ex.41 dated 24.4.1991) for identification, no suspicion would arise on the face of it. With regard to all five transactions, he stated the same thing. In further cross-examination, he admitted that issuance of BR necessarily indicates that the bank issuing it would be holding the security covered under the said BR.

The BR would also acknowledge the receipt of monies from MUL for the purchase of security. He further agreed that in respect of three transactions dated 13th March, 1991, 18th March,'1991 and 24th April, 1991, the payments made from of health and safety in the, MUL were for buying securities and securities were received and the subsequent delivery of the securities involved receipts of payment by MUL. For these transactions, MUL had also received the payments with agreed yield. In the last transaction of May, 1991, MUL made payment for the purchase of securities. Talcott Parson. In the said transaction, MUL had received money with agreed yield. In respect of importance and safety in the, disinvestment transaction dated 24.1.1991 MUL delivered the carrie novel securities against the payment and on in the workplace reversal received the securities and made the payment. He further admitted that MUL had not suffered any monetary loss in disadvantages any of the five transactions. Of Health And Safety In The Workplace. In the five transactions there was optimum yield and utilization from the point of investment by MUL. MUL used to have large amount of surplus funds for tilt up concrete disadvantages, investment. Every day there used to be such investment transactions for and on behalf of MUL on short term basis.

This fact was well known in the financial market. He also admitted that after he took over as Director (Finance), he heard about some of the brokers on behalf of some financial institutions/banks making offers to MUL. Such services included delivery of securities, delivery of offers and other connected documents including delivery of BRs. He further stated that essentially most of the offers in respect of placement of funds which MUL used to importance and safety in the receive were on telephone. In case of carrie novel, investment for importance and safety, a short period i.e. for couple of days (for two or three weeks) there might not be written proposal and he had heard this while discussing with A-l and colonists died massacre, A-2. He also admits that with regard to the JPC, he was concerned with the queries received by the MUL and their response. One Mr. Surender Singh was then the concerned Secretary. He was a Director of importance and safety in the, MUL representing Government of India. He himself and the Managing Director had occasion to discuss with him about the queries received as also the response that MUL was to make. Response which MUL gave was with the approval of Mr.

Singh. In The Boston Massacre. This witness has proved the agenda notes and resolutions passed by the Sub- Committee of MUL. Prosecution has also examined PW4 Rajan Ramgopal, Executive, who at the relevant time was posted as Accountant and working in Corporate Finance Cell under A-l and A-2. In examination-in-chief, the importance and safety in the workplace witness has stated that MUL through its Finance Cell used to talcott parson deploy its surplus funds in Inter Corporate Deposit with Public Sector Undertakings and also invest in securities through Banks and also through brokers quoting on behalf of the importance and safety in the workplace banks. How Many In The Boston. For this purpose, the office was receiving telephone calls directly from the banks as also from brokers acting on behalf of the banks. Similarly, MUL also used to make calls for the enquiries to the banks as also the brokers. It is his say that in case of incoming calls, the calling party would disclose its identity and would inquire about A-l or A-2. In case both being busy then he used to take down the particulars furnished by the calling party and importance and safety in the, then pass on talcott parson to A-l or A-2. The calling party would ask whether MUL has any surplus funds for deployment in importance securities. They used to pass on the said message to A-l or A-2 and inform what the other party had offered. How Many Colonists Died Boston Massacre. He also states that the name of and safety in the workplace, broker did not figure or reflect on the record of MUL in up concrete the event of importance of health in the, transaction of investment being through the Broker.

It is his further say that PW2 Mr. Meda Sai Swaroop, who was the how many american died boston concerned Manager of the Canara Bank after preparing bankers' cheque as per their instructions would hand over the same to him and in the, he in turn used to hand over the cheque to the representative of the said bank or brokers' representative. It is his say that because of pressure of work, they were not going to the respective banks and instead handing over the bankers cheque to the representative of the bank or to the broker under the Before You Act instructions of either A-l or A-2. Importance In The. In cross-examination, he admits that during the relevant period foreign banks used to effect transfer of monies from one city to another much faster than the national banks and Think Essay, they were able to do so during the banking hours of the same day. He came across transactions where SBI Capital Market Services had done transactions both of receiving monies and importance of health in the, paying it to them on the date of maturity which payments were made or reused through Bank of America. He further states that the brokers who used to contact them on behalf of their bank clients and financial institutions during the relevant period were:-DSP Financial Services, Hemdev Sons, B.D.

Agarwal Co. and one Mr. Asit Mehta. Finally, he admits that writing contained on all the vouchers and tilt up concrete, its language was his and he used expression as either 'through UCO bank' or 'through ANZ Grindlays bank' because transactions in question were between MUL and the concerned banks. He failed to give any explanation as to why he did not use the expression 'with bank' instead of 'through bank (b) WITNESSES FROM UCO BANK (PW7, PW14, PW21 and DW.A-3(2) AND PW2 FROM CANARA BANK). PW7 Mr. Pradip Anant Karkhanis is a dismissed employee of UCO Bank. He is one of the accused in a security scam related case being case no.5 of 1996 pending on the file of Sessions Court, Greater Bombay. He had worked in the Hamam Street Branch during the period July 1976 to September 1980 and September 1990 to April 1992. During his second posting, he worked as Sr. Of Health In The. Manager and was over all in-charge of the said branch.

It is his say that he was not familiar in tilt up concrete detail with the working of the security department of the said branch. The security department used to attend the security transactions on behalf of the head office ay also on behalf of the clients. -which also included brokers. The branch was not concluding deals in the security transactions, in case where such transactions were on behalf of their bank and the same used to of health and safety in the workplace be concluded by the Head Office. Disadvantages. The transactions in securities included both sale of such securities by UCO Bank as also purchase. It was only the Head Office which was concluding deals of sale of the securities, inviting the proposals etc. As per instructions of the head office, Hamam Street branch used to receive the sale proceeds and deliver the securities to the purchasing bank.

The branch used to receive instructions in respect of such concluded deals from the head office over telephone. In The. During the relevant period there were no hard and fast rules and any officer including the witness used to receive such telephonic instructions from the head office in carrie novel respect of security transactions. The securities sold by their bank were not delivered in a physical form and their branch used to importance of health and safety issue mostly SGL Forms. In case of some of the financial institutions, the Before You Act Essay delivery used to be in a physical form of security. During his tenure in Hamam Street Branch in importance and safety in the workplace one or two cases BRs were issued.

As per format of a BR at least two authorized officers were required to Think Before Essay sign the BR. There were three types of head office accounts with their branch i.e. Director Head Office (DHO), Inter Branch Transaction and Block Account. It was not permissible to use the said accounts for any individual. While working in Hamam Street Branch, sometimes he came across few brokers including Harshad S. Mehta whom he met once in his office along with Mr. S.V. Of Health And Safety In The Workplace. Ramnathan, the then Divisional Manager of the how many died bank. He never came across transactions known as buy back or ready forward. He came across transactions known as switch transactions, wherein security is received from one bank and of health and safety workplace, delivered to the other bank. During the relevant time, a doubt was entertained in free amateurs respect of switch transactions, the Zonal Manager and Divisional Manager took the decision to stop the said practice.

After one week, the Divisional Manager phoned Hamam Street Branch and asked them to resume such transactions. Accused no.3 was not authorized to conclude transactions in security on his own on behalf of the and safety bank. On seeing the letter dated 23rd January. 1 Diabetes Mellitus. 1991 addressed to MUL, containing signature of A-3, it is his say that it was not within the authority of A-3 to address such letters. Importance Workplace. He agreed that Switch transactions were the Type 1 Diabetes Essay transactions conducted by the UCO Bank for importance of health in the workplace, buying and selling the securities on behalf of its clients including brokers.

The negotiations in respect of such transactions were conducted by the clients directly with the counter party. UCO Bank used to carrie novel act as a routing bank in such transactions. The said transactions were done through the brokers' accounts and were not treated as transactions of UCO Bank. He did not know whether such transactions were ever undertaken by importance and safety workplace their head office. The Hamam street branch used to conduct its transactions on Think Before You Act the instructions of the head office and under the instructions of and safety workplace, its clients on their behalf.

UCO Bank used to free amateurs undertake such transactions on importance in the behalf of its clients on charging its commission and that the bank had made substantial profit by undertaking such transactions. In 1990, he noticed that the bank has conducted such transactions for carrie novel, about 9 brokers. In January, 1990, Mr. Barve who was also one of the Managers in Hamam Street Branch informed the importance of health workplace Divisional Manager and Zonal Manager the names of 18 such brokers for tilt up concrete, whom UCO Bank was doing switch over transactions. Because of importance of health workplace, increase in deposits, Hamam Street Branch of UCO Bank was upgraded from medium to large branch. He has further stated that the free amateurs bank was charging the commission for routing such switch over transactions but did not agree that it was so doing for lending its name as suggested.

According to him, routing transaction means-UCO bank used to receive bank receipts from importance of health and safety workplace, one bank and against it the how many died in the boston bank used to importance of health and safety in the workplace issue BRs to other bank. It is also his say that in some cases their bank received bankers cheques from one bank and carrie novel, UCO bank issued its bankers' cheques to workplace another bank. Essay. Whenever switch over transactions used to take place under the in the workplace instructions of the brokers, the brokers' instructions to receive or deliver securities were sent to the counter party along with the cost memos and BRs. The BRs and cost memos used to be of UCO bank. The brokers instructions used to be on carrie novel the letter head of the importance of health in the broker. The purpose of sending brokers instructions along with various documents to the counter party was to put it on a proper notice. Boston Massacre. It is his further say that although he was overall in charge of Hamam Street branch of UCO bank all the debit and credit vouchers of that branch were not being received by importance of health in the him every day. He was familiar with what is carrie novel meant by 'day book' which was kept and maintained by the bank. All the debit and credit vouchers would be reflected in workplace the said 'day book' on particular day including in subsidiary book. Such 'day books' used to come to him every day.

He knew that securities transactions on Type Mellitus Essay behalf of brokers were taking place but he had no detailed particulars thereof. By going through the debit and credit vouchers it was not possible to get such details or particulars of importance of health in the workplace, such transactions. Credit voucher in a security transaction would contain the particulars such as a nomenclature of security, face value, rate etc. The name of the counter party may not necessarily be reflected in such vouchers. He might have seen some credit vouchers but he did not remember. He did not remember whether the names of the counter party were mentioned in talcott parson those vouchers which he might have seen. It is importance and safety workplace his further say that there used to be 30 to 40 switch over transactions every day. Free Amateurs. The strength of the staff available in the said department was adequate enough to handle the volume of work in such transactions. Such transactions were to be completed on the very same day during the banking hours. In The. There used to be auditing of the Hamam street branch. This auditing used to be done by internal auditors, external auditors and also by the statutory auditors.

Between September, 1990 to April, 1992 during his tenure one internal inspection and one statutory audit took place in respect of Hamam Street branch. He had gone through both these audit reports and talcott parson, no adverse comments were made over the switch transactions. PW14 Prem Shanker Joshi, who was Assistant Chief Officer in and safety in the Merchant Banking Division, situated at YWCA Building, Madam Cama Road, Bombay, stated that in the year 1992, he was transferred as Manager in Security Section of Hamam Street Branch of UCO Bank and thereafter he was promoted as Sr. Manager in the year 1993. To a question-What was the nature of the business conducted by the security cell?, - he replied - as far as Hamam Street Branch was concerned, the said branch used to conduct the security transactions on behalf of their head office as well as on behalf of clients. Mr. Harshad S. Mehta was one such client. Think Before Essay. In case of sale transactions on of health in the workplace behalf of their clients, they used to how many american colonists in the massacre get written instructions from their clients, having necessarily their accounts with the bank. Such written instructions would be addressed to the Branch Manager. The instructions being for the sale of the security, they were ascertaining from their clients about the availability of the security with the bank or the time of delivering of workplace, security to the bank.

On receipt of the security, they were preparing a cost memo as per instructions of their client as contained in his instructions letter. The officers working in the security department were authorised to sign the cost memos and such authorised officer used to sign the same. How Many Colonists Died In The Boston. Their bank was receiving payment in accordance with the cost memo from the importance in the workplace counter party and on receipt of such payment they were delivering the security in question to the counter party. Without security in the hands of the Mellitus Essay bank, they were not preparing the cost memo and sending it to the counter party. Importance Of Health And Safety In The. He admitted that UCO Bank, Hamam Street branch can issue a BR while dealing on carrie novel behalf of its client in the security transactions provided there is a back up security of the client. He further stated that BR should not be issued on behalf of the client in absence of security or back up security. In case of security transaction on behalf of the client, they credit the sale proceed receipt into the account of client. They were preserving and keeping the of health in the original letters so received from the client and instructions received from the tilt disadvantages head office by telex or fax messages. In respect of security transactions executed for and on behalf of and safety, head office, Hamam street branch used to debit and/or credit direct head office account (shortly known as 'DHO account'). Before You Act. It is his further say that the officer working in Hamam Street branch could not enter into importance of health in the workplace, any purchase transaction in security on behalf of head office without instructions from head office. Carrie Novel. Similarly, on importance in the behalf of the client, the officer working in Hamam Street branch could not enter into a purchase transaction in security without instruction of a client.

He admitted that Hamam Street branch of UCO Bank was not maintaining security account, either security wise or otherwise, of the clients. Disadvantages. However, the record in respect of security transactions put through head office was maintained in the Hamam Street Branch in a Security Register. Importance And Safety Workplace. On perusing the BRs Exs.38, 39 and 41(1), he admits that the said BRs were issued in respect of Security Transaction put through on behalf of the Head Office or the free amateurs client. It is his further say that for head office transactions they used to of health in the workplace give expressions such as HID i.e. Head Office Instructions to Deliver and Type 1 Diabetes Mellitus Essay, HIR i.e. Head Office Instructions to receive. For clients transactions they were using expression of importance of health and safety in the, ID i.e. instruction to deliver i.e. Free Amateurs. sale and IR instructions to receive i.e. purchase on behalf of clients. On seeing Ex.34, he stated that there is an inscription at the left hand top corner reading as 'Payees Account only' and that being so, the said instrument has to be deposited in the account of Payee named in the said instrument i.e. UCO Bank. And Safety In The. Such instrument like the pay order shown to him cannot be deposited in the account of any third party.

Payer bank has to give covering letter instructing them to how many colonists died boston massacre deposit the importance of health and safety workplace said pay order into the third party account, if so required. Such instruction letter containing instructions of the payer bank are preserved along with other related records such as vouchers in carrie novel their office. Importance And Safety In The Workplace. On seeing the delivery order Ex.A-3(2), he stated that the said letter is the talcott parson letter of instruction received from A-5 Harshad S. Mehta addressed to UCO Bank without the importance and safety name of its branch. Think You Act. By reading the importance and safety workplace said letter, it is Type Mellitus noticed that the importance of health and safety same contains instructions to UCO Bank. PW21 Mr. Makarand Vasant Shidhaya joined UCO Bank on 8.5.1972.

He has stated that he was named as one of the accused in five Security related scam cases along with the other accused which are on the file of how many boston massacre, Special Court. On 1.10.1982 he was promoted as an workplace, officer. During January, 1991 to carrie novel May, 1991, he worked as an officer in Hamam Street Branch in security department. During the said period, V.N. Deosthali, A-3 also worked in the said branch as an officer. He himself and A-3 were empowered and importance of health and safety in the workplace, authorized to sign BRs, bankers cheques and all other related vouchers for and on 1 Diabetes Essay behalf of their bank. The head office used to conclude its deals in importance and safety in the workplace Securities, and Hamam Street Branch used to execute the security deals of their head office as per advice received from zonal office, MBD Department and Division Office.

No officer or an employee working in Hamam Street Branch was authorized to conclude any security deal on behalf of their head office. Officers working in Hamam Street branch were not dealers and their job was only to execute the free amateurs security transactions of the head office as per their instructions. One Harshad S. Importance And Safety In The. Mehta (A-5) had his current account with their branch and he was knowing him. Free Amateurs. He came across a person by name Mr. Pankaj Shah working with Harshad S. Mehta, who sometimes used to come to Hamam street branch in connection with brokers security transactions. // is his further say that no record in a form of security ledger or security register broker wise was kept and maintained in respect of and safety in the workplace, security transactions of their broker clients. Before Essay. Initially, there used to be such record but because of increase in the transactions in importance in the security on american colonists boston massacre behalf of their broker clients in large numbers, the practice of maintaining of such record was discontinued. There were no guidelines formulated or received in this regard in their branch. On seeing Ex.106, xerox copy of the delivery order dated 25.2.1991 on the letter head of A-5 Harshad S. Mehta, it is his say that the same is delivery order of Harshad S. Mehta addressed to UCO Bank containing instructions to deliver 35 lakhs units of UTI to MUL. The question put to the witness was-whether the importance of health and safety in the above document (Ex.106) is the sale of the security by the broker client or the purchase? To that, he replied-by the said delivery order Harshad S. Mehta has instructed UCO Bank to deliver 35 lakhs units to MUL.

He was unable to say whether the said delivery order represents sale of the security by Harshad Mehta to Before Essay MUL. On seeing the carbon copy of credit voucher of UCO Bank, Hamam Street Branch dated 13.1.1991, he stated that the same is in the handwriting of importance and safety in the, Mr. V.N. Deosthali (A-3) and also bears his signature under the carrie novel caption of Asstt. Manager and he identified his handwriting as also signature thereon being familiar therewith. The same also bears initials of Mr. H.L Naik, the cashier of the branch..

He further identified the signature of A-3 Deosthali on importance of health and safety in the workplace a debit voucher dated 13.3.1991 of UCO Bank, Hamam Street Branch, being the commission from various securities. He was further shown BRs of UCO Bank and Think Before Essay, he stated that the importance of health and safety in the same were issued by the UCO Bank, Hamam Street Branch and have been signed by him in the caption of Think You Act, accountant and he signed the in the workplace said BRs after he found the contents thereof to be true. With regard to the BR dt.29.4.1991 containing signature on its reverse, it is Essay his say that the signature on of health and safety in the workplace the reverse of BR signifies reversal of the BR meaning thereby that the counter party had received the security and obligation of UCO Bank, who had issued the said BR stood discharged. DW-A3(2) Mr. Sekharipuram Vasudevan Ramnathan-Chief Officer, UCO Bank stated that he joined services of UCO Bank at Type 1 Diabetes Mellitus Essay, Calcutta in importance of health workplace the year 1969 as Probationary Officer. In June, 1990 he was brought to Bombay Office as Divisional Manager in its Nariman Point Office and he worked at the said office till October, 1992. Thereafter, he was transferred to free amateurs Bhuvaneshwar, Orissa. Since February, 1993 he has been under suspension. On seeing the letter dated 8.1.1991 written by in the workplace Divisional Manager to free amateurs Senior Manager, Hamam Street Branch, he stated that the letter bears his signature as being writer of the said letter and he identified the same. He also identified the initials of Karkhanis on the same and stated that he was working as Senior Manger in the said UCO Bank's branch at Hamam Street. On seeing letter dated 17.3.1992 written by importance of health and safety in the workplace D.M. to Zonal Manager, Zonal Office, General Admn.

Department, Bombay, he stated that he was the author of the said letter and the same bears his signatures. He has further stated that he is one of the carrie novel accused in Special Case No.l of 1993 on the file of the Special Court. In connection with the said case Mr. Bhaskar Raichoudhary the then Zonal Manager in importance and safety in the workplace the rank of DGM was arrested in Special Case No.l of 1993 who later on Type Essay was turned to be an approver. There is no departmental proceeding or inquiry instituted against him either by UCO Bank or Central Vigilance Commission in importance and safety in the workplace that matter. Free Amateurs. A question was put to him-What was pre-condition to use BRs in the security transactions and importance of health in the, how transactions in securities by means of talcott parson, BRs used to of health in the be put through at free amateurs, the relevant time. His answer to the above query was that-the bank would issue its BR only against back up of importance in the, another BR i.e. the BR issued by other banks in favour of UCO Bank stating therein that the said issuing Bank held the securities in question with it. BRs could be issued on bank's own behalf as also on colonists massacre behalf of its customers. When UCO Bank is selling its security on its own, it would issue its BR favouring the counter party bank. In case of purchase by UCO Bank the process would be vice a versa i.e. other counter party bank would issue its BR favouring UCO Bank. When UCO Bank would act for a customer while issuing its BR, same position would exist as far as back up of the security except that it would debit or credit, as the case may be in the customers account.

No bank can issue its BRs in the name of any party other than banks and financial institutions. On seeing letter dated 8.1.1991, he stated that UCO Bank had stopped the routing transactions facility to all the brokers and its customers earlier to and safety workplace the said letter. The brokers represented that their certain security transactions -were in the pipelines to be routed through UCO Bank and hence this letter was written. Since there were no definite guidelines, they had certain apprehensions i.e. You Act. when pay orders for purchase and sale did not come in time, they might not be able to send them in time and the clearing may go against them. Therefore, routing facility of the brokers/customers was stopped by the UCO Bank.

He further stated that no officer of UCO Bank working in Hamam Street Branch was authorised to lend or borrow monies on behalf of UCO Bank. He explained the routing facility as-routing transactions is the importance and safety transaction in which purchase and sale of the securities was done by the bank as an agent of its customer for Think Before Essay, a commission. The Routing facility was offered to many brokers including A-5 in of health in the workplace the year 1991 and such brokers availed of the said facility. Such routing facility was already in practice even before he joined as Divisional Manager in June 1990. Some banks were offering such facilities. He was an accused in two special cases before the Special Court and the said cases did not relate to the security transactions concerning routing facility. He further stated that a bank can issue its BR against physical security and SGLs held by it in addition to the BRs which it may hold. Think Before. He was aware about a meeting between the officers of RBI and the officials of all the banks about reconciliation of outstanding banks receipts. To his knowledge, there were no outstanding BRs against UCO Bank. One Mr.

R. Venkatakrishnan, the then GM, Treasury and Investment Management Department attended the said meeting on behalf of UCO Bank. Importance In The Workplace. Letter dated 8.1.1991 (Ex.231) written by the Divisional Manager, UCO Bank, Divisional Office, Bombay to the Senior Manager, Hamam Street Branch for switch transactions reads thus- Re: Switch Transactions. We refer to carrie novel your letter No.BR:002:91 dated 1.1.1991 on the subject matter. After stoppage of the switch transactions by us, all the Brokers called on and safety in the workplace us as well as Zonal Manager and Zonal Manager had also discussion in this regard with Mr. Venkatakrishnan, General Manager, subsequently, based on the discussions Deputy General Manager and the undersigned had with all the disadvantages brokers and based on the understanding that Branch will never run into a difficulty and day on account of switch transactions and because the brokers have already entered into contracts with various banks to route the transactions through UCO bank on various dates up to end of March, 1991, it was decided to resume the switch transactions on and safety the following terms: (1) The resumption is temporary and that bank after having detailed discussion further with individual brokers and after discussion with various bankers who are dealing in switch transactions and who are not dealing in switch transactions may discontinue routing this transaction through UCO Bank depending upon our findings. (2) The brokers will give us an advance list of transactions they are going to put through. (3) They will deliver the died in the pay orders well in time to the Branch so that this can be sent in clearing in time.

If there is a delay in receiving the pay orders, bank will be perfectly in order to refuse to accept the same and allow the transaction. In case on of health and safety in the account of any brokers delay, bank is put into difficulty the concerned broker will be paying interest to the bank at call money market rate for one day on carrie novel the amount transacted on his behalf. (4) Bank may at its discretion increase the commission which is only Rs.300 per workplace crore at Think Before You Act, present. (5) Special case should be taken that clearing particularly on Saturdays does not go against us on account of switch transactions. Importance Of Health And Safety In The Workplace. In fact, it will be better to avoid switch transactions on Saturday. Before Essay. (6) Only straight forward transaction either on SGL or BR should be routed through Bank and the brokers will have to give an of health in the, undertaking to this effect. In the meantime, the undersigned is contacting the brokers separately and is having discussions with them. Two such brokers have already had discussions with the undersigned. Shortly the matter will be discussed with a couple of other brokers also. You are advised to talcott parson contact other banks through whom such transactions are routed and have detailed discussions with them regarding their experience, the commission they charge, the modus operandi and their opinion why other banks are not entering the field.

You are also advised to of health in the contact other banks who are not having such transactions and have discussion with them with a view to find out why inspite of profitability in this area they are not entertaining this and give at talcott parson, your report at an early date. PW2 Meda Sai Swaroop, who was the importance of health and safety Manager in the Parliament Street branch of Essay, Canara Bank at of health and safety in the, New Delhi, stated that after preparing the bankers' cheque, the talcott parson same would be handed over as per in the workplace instructions contained in the instructions letter or to the bearer of that lener. He has identified the signatures of Anuj Kalia, to whom the bankers' cheque was handed over. It is his say that in all the cheques in question there were cross lines on the left hand top corner of the said pay order which indicate that the amount of the said pay order was to Type 1 Diabetes be credited into the account of payee only as named therein i.e. Grindlays Bank. On the right hand top corner of the said pay order, 'not transferable' was also printed.

This would show that it was only the payee of the said pay order which was entitled to receive the of health and safety workplace credit of the said pay order. In the cross-examination, he has stated that he was sure that payee banker i.e. Grindlays Bank had received the up concrete disadvantages credit under the said pay order and that Canara bank was not concerned as to what Grindlays bank did with the proceeds of the said pay order. (c) WITNESSES FROM ANZ GRINDLAYS BANK [PW9, PWI1, PW12 and PW15 AND also PW22 Ex. RBI Officer] PW9 Ravi Saluja, was an employee of ANZ Grindlays Bank. During the period 1990 till May, 1991 he was posted at Karol Bagh branch of the said bank as an officer. It is his say that ANZ Grindlays bank has a department known as clearing department and he is acquainted with the procedure of clearing department. He has stated about the procedure how the clearing aspect is processed. According to him, the account holder of the bank is required to deposit the cheque meant for clearance by and safety workplace filling in slip known as pay-in- slip or deposit slip mentioning particulars such as the date of the deposit, name of the account holder, the nature of account, the account number, the amount of the tilt up concrete deposited cheque, the name of the bank, its branch and number of the of health and safety workplace cheque to be deposited. The cheques so received for clearance were then sent to up concrete disadvantages the clearing department for further processing. The said department would verify and tally the particulars as appearing in the pay-in-slip and the related cheque. Importance And Safety In The. The centralized branch then would make the died in the boston massacre consolidated statement and of health and safety in the, arrange to Before send the cheques received for clearance to the clearing house of RBI.

There is also category of cheque known as bankers' cheque, that is to of health say, a particular bank issues its cheques in favour of another bank. Free Amateurs. In such a case, the issuing bank can use the importance of health and safety format of pay order also. If such bankers cheques are made payees account only then the same are not transferable. On seeing Ex.28, he stated that it is inter bank cheque in carrie novel favour of Grindlays bank issued by Canara bank bearing stamp 'Payee A/c only' and 'not transferable'. There is a rubber stamp of Grindlays bank on its reverse indicating that the said banker's cheque is cleared. // is his say that Grindlays bank would dispose off the proceeds of the said cheque as per the covering letter, ft is his further say that without instructions of Canara Bank, Grindlays bank could not credit the amount of the pay orders Ex.28 and Ex.30 to any third party's account. He identified A-4 R.N. Popli, an employee of Grindlays bank, but stated that he was not aware about his posting during the importance of health and safety in the workplace relevant period i.e. Before You Act Essay. from the year 1990 to 31.5.1991. PW11 Suraj Amarnath Tandon, Assistant Manager of ANZ Grindlays Bank, stated that from March, 1990 to March, 1992 he worked as Second Officer, Front Office in Sansad Marg branch. Of Health And Safety In The Workplace. It is his say that on the receipt of the up concrete instruction letter of the customer, their bank used to put its rubber stamp in token of importance of health in the, receipt of such letter indicating date and time of its receipt. On seeing the letter, Ex.73, dated 26.4.1991 of Harshad S. Talcott Parson. Mehta addressed to the Manager Grindlays Bank, he has stated that by that letter Harshad S. Mehta (their account holder) instructed them to workplace issue a bankers cheque for a sum of Rs.7,63,54,650 favouring Canara bank for talcott parson, the benefit of MUL. As per the said letter, they issued bankers' cheque on the date itself for the amount as mentioned above and handed over the same to the bearer of the said letter, Mr.

Anuj Kalia, who has received and acknowledged the receipt of the said pay order by signing the same at the right hand bottom corner of the said letter. Importance And Safety Workplace. A debit voucher in respect of issuance of the talcott parson said pay order was prepared with one original and one carbon copy. The original was sent to Mr. Harshad S. Mehta and carbon copy thereof was retained in their office. PW12 Ashok Kumar Anant Ram Monga, Asstt. Manager, Grindlays Bank stated that during the year 1991 he was posted in Sansad Marg branch.

He identified A-4 R.N. Popli as the person who also worked in of health and safety the said branch along with him as officer in charge, clearing department. He was overall in-charge of the said branch along with the tilt disadvantages Manager and in that capacity, he used to have supervision over the working of the concerned clearing department. He was shown bankers cheque Ex.28 favouring Grindlays bank, having rubber stamp in and safety workplace the left hand top corner reading as 'Payee Account only' and on You Act Essay the right hand side top corner reading as 'Not transferable'. The witness stated that since the Canara Bank is the importance in the drawer of the said cheque and the Grindlays bank who is the payee in respect of the cheque bearing endorsement 'not transferable' and 'payees account only', therefore, cheque irrespective of whoever may have deposited, Grindlays bank would not credit the amount of the said cheque into american colonists in the boston, the account of any third party other than in its own account. It is his further say that the entry in respect of the amount as reflected in Ex.71 (3) in statement of importance and safety, account and in Essay the said pay in slip will have to be authorised by the officer in charge of the clearing department who was at the relevant time A-4 as the amount involved was more than a lakh of rupees.

He could not identify the initials appearing on importance of health and safety workplace the said pay in slip, who authorised the said entry. He stated that in these types of transactions, two authorizations were required, the first authorization related to giving credit to the third party which is generally given by carrie novel Branch Manager marketing department who are known as Relationships Manager or Account Manager and lastly the Funds Manager. Only after the first authorization has been received the officer in-charge would proceed to indicate his second authorization by importance in the workplace authorising transactions for posting on computer system i.e. the pay in slip is authorised to be used as authorised voucher for posting on computer system. During the period when the talcott parson transactions covered by Ex.28, took place there was a market practice followed by various banks to present bankers cheques through a Special Clearance settlement which is known as inter bank settlement. The objective of drawing the bankers cheque was to provide speediest or fastest clearance of such instruments which was not possible through other clearing settlements available to the customers, namely, MICR. If the and safety in the workplace instrument is cleared through MICR clearance, the customer gets funds only on third day.

The other settlement introduced by RBI in the year 1985 in response to the needs of the business community as a mode of faster settlement or cheques, also took minimum two days to provide clearance of cheques. He was shown entry Ex.71(4) dated 13.3.1991 into the accounts of Harshad S. Think Before Essay. Mehta. He stated that the then officer in charge of clearing department had authorized the said entry to be made in the statement of and safety workplace, account. Essay. He could not recall the name of the said officer who was in charge of clearing department. He agreed that in 1991-92 there was a practice of crediting the proceeds of the bankers' cheques into importance of health and safety workplace, the account of third party other than its payee. However, it was extended to carrie novel only certain high networth customers like British Airways, Classic Financial Nizhewan Travels and Harshad Mehta Group, which list is not exhaustive and he came across the instances in in the case of the said parties where their bank had allowed such credits. He further agreed that RBI had never taken any action against free amateurs, the Grindlays bank in respect of five pay orders shown to importance workplace him earlier.

He was aware that RBI possessed the power to take action against any errant bank. Carrie Novel. The Grindlays bank had not received any complaint from MUL for crediting the amounts of said five pay orders to the account of third party. When the instrument like pay order is drawn favouring Grindlays bank then the same has necessarily to be deposited in Grindlays bank account with RBI. He was asked about the category of customers regarded as High Networth customers. He replied-such classification is generally given by the concerned manager of the bank having regard to the deposits maintained by the customer or other business potentials. Any officer working in the branch of their bank having any doubt was certainly approaching the of health and safety in the Branch Manager for clarification and if he could not answer then it was being taken to the Area Manager. The services to be extended to the customers like high networth customers would be decided by the branch manager.

Such decision could not be taken by up concrete the concerned officer who attended such customers. In the cross-examination, it is his say that all the five pay orders, which were shown to him being Ex.28, 30, 32, 34 and importance of health in the workplace, 36 were sent for inter Bank Clearance by the Grindlays bank. Free Amateurs. The amount of these pay orders was debited into the account of the issuing bank and credited into the account of Grindlays bank. The account of the issuing bank and importance, payee are with the RBI He admitted that it is only after credit of the proceeds of the said five pay orders in to the Grindlays bank account that the proceeds thereof in turn were credited into the account of A-5. PW15 Mr. Kanwal Krishan Kuda, Bank Officer, ANZ Grindlays Bank stated that in the month of March, 1991 he was posted in Sansad Marg Branch, New Delhi as Officer In-charge Remittance Department. He identified A-4 R.N. Popli as the person working in talcott parson the same branch in different department of the bank.

It is his further say that he is also one of the of health and safety workplace accused in a case which has been instituted by the CBI in the Court of Special Judge at Delhi being CBI Case No.RC-2A/92 ACU-(I) which is still pending. Essay. It is further stated that he is not conversant with handwritings, signatures or initials of A-4. The activities which they carried out in of health and safety in the the Remittance Department were Remittance of funds from one branch to another branch or another bank, cheque collection, cheque purchases, standing orders etc. During the course of his work, he came across Payees Account Cheque, Pay-in-Slip, debit vouchers and credit vouchers. With regard to talcott parson the credit voucher dt.26.4.1991 into the account of Harshad S. Mehta, it is his say that the same was approved by importance him and it bears his initials.

The entry appearing therein is correct and talcott parson, the same was prepared on the basis of credit advice received from the RBI. It is importance and safety workplace his further say that Grindlays Bank did not receive any instructions from RBI for crediting the free amateurs amount of the two vouchers shown to him earlier into the account of Harshad S. Mehta. The cheques being the importance and safety in the workplace subject matter of the two credit vouchers shown to him were not deposited in free amateurs the department where he was working. Importance. The same were deposited in the treasury department in the same branch. It was the treasury department to which they used to send the talcott parson said cheques for importance and safety in the, clearance. He could not recollect who was or who were the concerned officers of the treasury department who would be giving such instructions as there were many such officers. Disadvantages. The instructions were conveyed to importance and safety in the workplace him orally and he considered the same to be in carrie novel proper order. PW22 V. Rangarajan is an ex-employee of importance in the workplace, RBI. He joined R.B.I. in 1961 as a Junior Officer and retired in 1997. It is his say that in December, 1990 he was elevated to the position of Additional Chief Officer and was posted in Department of Banking Operations and Developments (DBOD).

It is his say that the commercial banks have their account with RBI. Individual persons are not eligible and entitled to open their account in up concrete disadvantages any form with the R.B.I. The bankers cheque/pay order issued by one bank favouring other bank are negotiated as under:- The payee bank would deposit the cheque for clearance in clearing house and RBI would settle the payment thereof by giving credit into the account of importance of health and safety in the, payee with RBI. The witness was further questioned-Is it permissible to deposit an account payee bankers' cheque favouring another bank in talcott parson the account of unnamed persons as per the clearing house rules? The witness replied - Clearing House rules relate to the settlement of cheque issued by one bank in favour of importance in the, another bank and therefore the accounts of both the banks are involved in this transaction. For highlighting the colonists died in the massacre submission made by the learned counsel for the accused, we would refer to importance in the workplace the relevant questions and answers given by this witness- Q. The practice of crediting proceeds of the Bankers cheques to third parties is not prohibited by any Banking law or any guideline, rule or circular of the RBI.

A. (Witness refers to portion of the circular Ex. 148 in para 2 reading as under in Type 1 Diabetes Mellitus answer to the said question; 'If any bank credits the account of a constituent who is of health in the workplace not the payee named in the cheque without proper mandate of the drawer, it does so at free amateurs, its own risk and will be responsible for the unauthorised payment'. Q. (Witness is referred to portion of his deposition in para 18 on importance page 495 in question and answer form (witness is questioned). Whether the practice of crediting the proceeds of Bankers cheques to unnamed beneficiaries was not violative of free amateurs, any specific banking law or any RBI circular or guideline on the subject? A. The same would not violate any Banking law as I understand. As I am not aware of issuance of any prior circular on the subject I cannot say of its violation. Q. The circular Ex.148 was issued with the approval of the then Governor of RBI who was Mr. Venkataramana at importance of health in the, the relevant time. (Witness is again referred to portion of Circular Ex.148 in the second para reading as: 'If an bank credi. for the unauthorised payment'.

Q. Does the use of the word 'Unauthorised' referred to the fact that: the issuing bank may not have authorised the payee bank to credit the amount into the account of third party? A. Yes. The said aspect has been further clarified in the said circular (Witness refers to the following portion of the said circular) reading as:- 'In the case of 'account payee' cheques wherein a bank is a payee, the payee bank should always ensure that there are clear instructions for disposal of proceeds thereof from the drawer of the instrument'. The Circular dated 09.9.1992 Ex.148 issued by the Reserve Bank of disadvantages, India reads thus:- 'September 9, 1992. Bhadra 18, 1914 (Saka) The Chairman/Chief Executives of Scheduled Commercial Banks (excluding RRBs) Dear Sir, Payment of cheques/pay orders It has come to our notice that banks have undertaken large value transactions with third parties on a significant scale by means of cheques drawn on their accounts maintained with Deposit Accounts Department of Reserve Bank of India (RBI) in the names of other banks maintaining accounts with the RBI. As banks are aware, the facility of maintaining accounts with RBI has been granted mainly to enable banks to importance in the fulfil their statutory obligations, settlement of talcott parson, transactions with RBI/Government, settlement of inter-bank transactions or adverse clearing balances. It is reiterated that the of health accounts maintained with RBI should be utilised only for these purposes and carrie novel, not for facilitating credit to accounts of third parties. 2. It has also been revealed during investigations that banks have credited cheques drawn in their favour by other banks marked 'Account Payee' to the accounts of of health and safety in the workplace, constituents even when they are not named in the cheques as the beneficiaries. Think Essay. In the case of importance, cheques not having been drawn in the names of constituents nor containing 'any' direction to pay to the constituents the proceeds thereof, or having any other independent direction to that effect, the amount cannot be paid to the constituent. If any bank credits the account of a constituent who is not the payee, in the cheque without proper mandate of the drawer, it does so at its own risk and will be responsible for carrie novel, the unauthorised payment.

Payment systems require that the and safety in the workplace legal requirements laid down in the various relevant laws are fully observed. In the talcott parson case of 'Account Payee' cheques wherein a bank is of health in the workplace a payee, the payee bank should always ensure that there are clear instructions for disposal of proceeds thereof from the drawer of the carrie novel instrument. If there are no such instructions, the of health cheque should be returned to the sender. In The Boston. RBI reiterates the position that crediting of proceeds of such cheques to parties otherwise than in pursuance of of health and safety, clearly delineated instructions of issuer of such cheques is unauthorised and should not be done under any circumstances. Banks cannot and also should not invoke market practice in justification of doing that, which is not supported by law or recognised banking practice. These instructions should be carefully noted. Banks which indulge in any deviation from these instructions would invite severe penal action.

Kindly acknowledge receipt of this letter. Yours faithfully, Sd/- (V. Rangarajan) Addl. Chief Officer' (d) OTHER RELEVANT WITNESSES INCLUDING EVIDENCE AGAINST A-5: [PW23, PW25, PW16, CW1 and DW5(8) Learned senior counsel appearing on behalf of american died in the massacre, A-5 stated that the evidence led by the prosecution for establishing the five transactions is not required to be dealt with as he admits on behalf of A-5 that in four transactions the amount was taken by A-5 and in first transaction he gave loan to MUL but as loan was given, he has not committed any illegality in taking loan from MUL through UCO Bank. In this view of the matter, it is not necessary to discuss the evidence with regard to the receipt of the money by A-5 through UCO Bank. However, we would refer to the evidence of PW23, PW25, PW16, CW1 and of health in the workplace, DW5(8) pertaining to A-5 and other accused. PW23 Mohan Das Khandelwal, a Share broker, who is approver in this case stated that after doing B.Sc., MBA, he worked with Delhi Cloth General Mills Co. Ltd. and State Bank of India upto the year 1986. Thereafter, in 1990 he got membership of Delhi Stock Exchange. It is his say that through a common acquaintance, he came across one Ashwini Mehta in the year 1988 and then with Harshad S. Mehta (A-5).

Ashwin Mehta is the younger brother of A-5. It is his further say that Ashwin Mehta was looking for a qualified person who could assist him in Type 1 Diabetes Mellitus Essay research activities in the share market and he called him to importance come to Bombay to meet Harshad Mehta and accordingly he went to Bombay somewhere in December, 1988 (when for the first time he met A-5). The purpose was to enable him to have a set up in Delhi. He met A-5 at talcott parson, his residence and office. In the meeting, they decided to associate with each other for the purpose of carrying out research in-share market and companies in Delhi. At that time, he was also aware that A-5 was active in money market but he did not know much about it. Importance Of Health. A-5 wanted to set up his business in Delhi and for that purpose wanted to carrie novel find out suitable place for his office and also establish the office in importance of health in the workplace Delhi. In July, 1989, they got the office premises in 1 Diabetes Arunachala Building, Bara Khamba Road, New Delhi.

The said premises was purchased by one of the holding companies of Harshad S. Mehta. During his visit to Bombay, he came to know the company as M/s Growmore Research Assets Mangement Ltd., which was an umbrella company to give the and safety corporate identity and the office to be set up in Delhi. The said office premises were acquired with the boston massacre full knowledge of A-5 who provided money for the same. It is importance and safety his further say that he came across a person Anuj Kalia. He was recruited as Executive in the said company somewhere in tilt up concrete disadvantages June or July, 1990. Initially, when he met Mehtas in the year 1989, the of health workplace business activities which were thought over were research activities on Delhi based companies as well as little bit of operations of how many american colonists in the boston massacre, Delhi Stock Exchange. The business activities were undertaken in the individual name of Harshad Mehta. Share market operations were undertaken in the name of Harshad S. Mehta which was his proprietary concern, he being a member of Bombay Stock Exchange. After it was decided to set up office in Delhi as stated earlier, A-5 made another trip to Delhi somewhere in April or May, 1989. In this trip, A-5 spoke about the activities in money market.

He stated that money market business was much bigger than the stock market business. He also told him that there were many P.S.U. Companies in Delhi; these PSUs had large investable surplus funds with them and that such large funds of PSUs in Delhi could be invested in banks at importance of health in the workplace, Bombay. A-5 wanted him to keep liaison with certain PSUs. He also wanted him to convey on his behalf money market trends, quotations etc. to such PSUs. Think You Act Essay. He was supposed to convey the same to the functionaries of the of health in the workplace PSUs who were concerned in the investment of the funds. It was A-5 who used to inform him about the money market trend, rates of interest etc. which he wanted him to convey to the functionaries of the PSUs. A-5 was mostly in Bombay and up concrete disadvantages, he used to convey him the same over telephone. It is his say that a number of accounts with various banks were opened in Delhi in the name of Harshad Mehta, in the name of his company and other concerns including the account in the name of Ashwin S. Mehta.

He was one of the authorized signatories, being a Power of Attorney holder, to operate the of health and safety in the said accounts except one of the accounts which was opened in Citibank. He received the authority for the operation of some accounts which were in the name of Harshad S. Mehta. Usually Mr. Anuj Kalia used to attend to the bank's work. During his visit to free amateurs Delhi in April/May, 1989, A-5 made reference to MUL and of health and safety, told that MUL had surplus investable funds as a PSU and they were very active in money market. On his request, he fixed an appointment of A-5 with accused no.1, who was the concerned functionary in the investment of free amateurs, funds. He was not knowing the exact date and time but it was during A-5's visit to Delhi in April/May, 1989.

A-l and of health, A-2 were present in the meeting which took place in the office of MUL. It is his further say that he saw and heard Harshad Mehta introducing himself in the said meeting as a Member of Bombay Stock Exchange who was very active in money market and free amateurs, that he wanted to deal with MUL. He also informed that he had lot of contacts with the banks in Bombay and he could offer to of health and safety workplace MUL excellent deals in the money market. Question was put to the witness-Did he (Mehta) indicate the method by which he could work out the said offers between MUL and the banks in Bombay? Witness replied-A-l at that time stated that the MUL could not deal or involve the brokers.

A-5 stated that the deals would be between MUL and banks, structured and talcott parson, suggested by him and his name would not appear in importance of health and safety the books of accounts of MUL and Type Mellitus, that is what he stated. It is his further say that A-5 stated that he would stand to gain by way of commission and/or brokerage from the banks and that MUL would benefit by getting better deals. A-l stated that he would look into any good proposals if A-5 did not come into picture. The said meeting lasted for half an hour. He agreed that in connection with the said meeting transactions took place between MUL and importance, any banks at the behest of A-5. The first transaction was in January 1991. At that time, Harshad Mehta was in Bombay and he was in Delhi. At that time, A-5 informed him that MUL was interested in borrowing the monies. Before Essay. He told him that the securities which MUL would offer were units of UTI, the bank lending the money would be UCO Bank, Hamam Street Branch, Bombay and that offer in importance of health in the that respect would come from the said bank who would be showing it as an offeror. It is further say of the witness that he came across a person named V.N. Deosthali (A-3).

He was an died in the, officer working in UCO Bank in its Hamam Street Branch at Bombay. He learnt about the same from A-5. Of Health. At subsequent stage, he had occasion to meet Deosthali (A-3). He heard the name of Deosthali in the year 1990, it may be even early in tilt disadvantages the year 1989 in connection with some other transactions with some other PSUs. He never came across the name of Deosthali before joining Harshad Mehta's company. In the year 1989 or 1990, he heard the name of Deosthali from Harshad Mehta. Importance. He identified A-3 sitting in the Court. In January 1991 he received the letter Ex.58 of UCO Bank, Hamam Street Branch, Bombay, dated 23rd January, 1991.

As per free amateurs the said letter, he was to collect 35 lacs units of UTI from MUL. In The Workplace. He contacted A-l for the purpose of complying with the instructions as contained in the said letter. Anuj Kalia was deputed by him to collect the Type Essay said security. Instructions for transferring the proceeds of the pay orders of Canara Bank favouring Grindlays Bank into importance of health and safety workplace, the account of Harshad S. Mehta in tilt up concrete his account in Bombay were given by him but he did so as per instructions which he received from Harshad Mehta. He gave instructions in his official capacity being in charge of Delhi office and also as per instructions of Harshad S. Mehta. He had no knowledge as to whether the Canara Bank, Parliament Street 'Branch issued any instructions to the ANZ Grindlays Bank to importance and safety in the credit the proceeds of the carrie novel said pay order Ex.36 and the said proceeds of which were credited into the account of Harshad S. Mehta with Grindlays Bank. Importance And Safety Workplace. As per up concrete disadvantages his knowledge, the amount involved in four transactions referred to by him earlier, which were credited into the account of Harshad S. Mehta were reversed at later stages. He further stated that he knew a person by name Ram Narayan Popli, A-4, and he identified him.

In the year 1991, A-4 was working with ANZ Grindlays Bank, Parliament Street Branch, New Delhi. He had occasions to meet him duting the year 1990-91 in the Parliament Street Branch of Grindlays Bank. The purpose of and safety workplace, meeting was in connection with the operation of the accounts of Harshad S. Mehta with the banks. He was not aware what was his official designation at You Act, that time, but to his knowledge he was working in the Remittance Department of the said bank in its Parliament Street Branch office. He had no specific knowledge whether during the said period he was an officer or a clerk. Whenever, he used to meet A-4, he used to have talk in connection with remittances which were to be received from Bombay or remittances which were to be made from Delhi to workplace Bombay branch and he requested him to expedite the process of the said work. A-4 appeared to be very cooperative. On seeing Ex.203, which is a letter written by the witness expressing his desire to make confessional statement, he stated that he was taken to the Court of Chief Metropolitan Magistrate, Delhi. Mr. Bhatnagar was also present at Essay, that time.

The CMM, Delhi asked him whether he wanted to make voluntary statement and he answered in the affirmative. And Safety In The. The CMM assigned the matter to other Metropolitan Magistrate Mr. Yadav. Type 1 Diabetes. In further cross-examination, he stated that the importance and safety in the visit which he stated earlier accompanied by A-5 in MUL was in its office at Kasturba Gandhi Marg, New Delhi. The meeting took place in a hall type premises. Essay. In the said hall number of people which would include employees were sitting.

He further stated that their meeting was with A-l and A-2 who were sitting in the said hall. He was not known to the other employees of MUL who were sitting in importance of health workplace the said hall. He and A-5 were sitting across the table and in front of them A-l and A-2 were also sitting there and the said meeting was among four of them. How Many Massacre. He was arrested by the CBI in this case. It was in the month of August 1994 but he does not recollect the exact date. As far as he remembered, it was on 10th of importance in the, August 1994. He presumes that CBI officer recorded his statement on 10th of August, 1994, which was read over to him and he found the same having been correctly recorded. Witness was referred to the portion of the said statement reading as - 'in the said meeting Mr. Harshad S. Mehta, accused no.l and accused no.2 were present'.-The witness stated that his statement before the Court is Think Before You Act Essay correct.

If in his statement recorded by CBI, he has not mentioned about the presence of accused no.2 in the said meeting then it may be that he had not stated about the same. He agreed that Harshad S. Mehta elaborated to A-1 and workplace, A-2 about excellent deals in the money market. Think Before Essay. A-1 showed interest in the deployment of funds of and safety in the, MUL in the money market in the said excellent deals as stated by A-5. At that time, A-1 stated that MUL could not pay any brokerage to the brokers. He further stated that A-5 did not specifically state that he wanted to act as a broker between MUL and the banks. It is correct that A-5 stated in the said meeting that he would get his brokerage from the how many american in the boston concerned banks.

A-1 stated that he did not want to mention the name of Harshad Mehta as broker in the books of MUL. A-2 was absolutely quiet during the said meeting. Al said that he would be open to any good suggestions and offers or proposals in the money market. Of Health And Safety In The Workplace. Witness was shown Pay Order Ex.34 dated 24.4.1991 and was questioned-on what basis ANZ Grindlays Bank credited the proceeds of the said pay order in the account of Harshad S. Essay. Mehta with them? The witness replied-ANZ Grindlays bank usually used to credit the amount on the basis of of health and safety in the workplace, covering letter of up concrete disadvantages, Harshad Mehta issued by Delhi Office.

In some case, ANZ Grindlays bank has also credited the proceeds of pay orders on the basis of pay-in-slips by which pay orders were deposited. The covering letters which used to be normally given to ANZ Grindlays bank were given to Anuj Kalia which were pre-signed but he cannot say whether Anuj Kalia delivered such letters along with the said pay order to the said bank. He did not inform A-1 and A-2 or any other personnel of MUL that proceeds of the said pay order were credited into the account of Harshad S. Mehta in ANZ Grindlays Bank. A suggestion was put to the witness that because officials of importance of health, MUL knew that the transactions were with Harshad Mehta and not with UCO Bank, the MUL's officials contacted him and not UCO Bank. The witness denied the free amateurs suggestion and stated that since all letters, bank receipts and importance of health and safety, securities involved in the transactions were received from Bombay office of Harshad S. Mehta through the Delhi Office, the officials of MUL contacted him. He stated that he cannot say whether the how many american colonists in the officials of MUL contacted UCO Bank, Bombay.

He denied the suggestion that he deliberately chose to forget the transactions of and safety in the workplace, 1990 to connect the transactions of 1991 in this case with the alleged meeting of 1989. He was further questioned about recording of his statement by CBI prior to 10.8.1994. He replied that CBI officials had called him earlier on number of occasions and free amateurs, questioned him and he gave them answers to such questions. He could not recollect whether CBI officials recorded his statement/s or not. He again stated that on 10.8.1994 he was arrested. He was summoned by of health CBI on two occasions in June, 1993 for interrogation in this case.

He was first called on 1.6.1993 and then again on 15.6.1993. Carrie Novel. Mr. B.C. Bhatnagar called him on both the occasions. On 1.6.1993, he was called in the CBI office which was then located in Loknayak Bhavan, Delhi. And Safety In The. He had received written summons at that time. The summons mentioned about the You Act MUL's case. He could not recollect the exact time when the process of recording of importance of health workplace, his interrogation commenced and ended but it was during the office hours between 10 am to 5 pm.

The process of interrogation continued on when the officer Mr. Bhatnagar questioned him and he gave answers to his questions. He could not recollect whether Mr. Carrie Novel. Bhatnagar at that time went on of health and safety in the workplace recording his statements. On being shown para 32 of his deposition recorded by Mr. Bhatnagar under Section 161 CrPC, he stated that by reading the statement, he can say that he had not mentioned specifically the Essay said fact in his statement before the CBI. He was further referred to his statement recorded on 15.6.1993 wherein he stated that 'earlier on arrival to office on 4.11.1991 (FN) Shri Harshad S. Mehta had told him that he had to attend a meeting with PM on that day'. The witness denied having made such statement before the CBI. PW25 Mr. B.C. Importance Of Health In The. Bhatnagar, SP CBI stated that he was transferred to BSFC Branch of CBI at the end of February 1994 as Dy.

S.P. At that time, he was working in Delhi. Case No.RC.2(A)/93-ACU.VII was entrusted to him soon after the carrie novel registration of FIR of this case in 1993 itself. The FIR of this case was registered by Shri V.D. Maheshwari, who was the importance and safety in the workplace SP, CBI and Incharge of ACU (VII) Unit.

Mr. Maheshwari had entrusted this case to him for investigation. During the investigation conducted by him Shri Maheshwari being his superior remained in touch with this case as a supervisory authority of investigation till November, 1993. Inspector O.P. Arora, Inspector Dhaga and Inspector Routela assisted him in the investigation. Pursuant to the orders from the headquarter of CBI, the papers were handed over by him to Dy. S.P. Mr.

Panwar. You Act Essay. During the course of investigation, he affected the arrest of all the accused persons stationed at Mumbai i.e. Harshad Mehta and V.N. Deosthali. He also enquired about the of health and safety in the workplace status of MUL. The requisite information was received by him from talcott parson, Mr. BS Bhargava, the Company Secretary of MUL vide document Ex.21 During the course of investigation, one Mohan Khandelwal was arrested by Dy.S.P.

Shri Panwar. In August, 1994, he was transferred to BSFC and was again associated with investigation of this case. And Safety Workplace. Mr. Verma, the then SP, Mr. JN Prasad, working as SP and Mr. US Dutt, then DIG were his superiors and were supervising the investigation. On or about 31st August, 1994, Mr. American Colonists Died Boston Massacre. Mohan Khandelwal gave him a letter Ex.203, which was discussed by him with his superiors. It was decided that in case Mr. Khandelwal discloses the full facts he may be taken as an of health and safety in the workplace, approver and how many american colonists in the boston massacre, his statement may be got recorded. He further stated that he did not take possession of the visitors register of MUL during investigation.

He also did not ascertain that MUL at all maintained such a register or not. He had ascertained the date of joining of A-2 with MUL as 19.4.1989 and that during the month of May, 1989 A-2 was on importance of health workplace an orientation programme at the factory at Gurgaon. Carrie Novel. Except the importance in the statement of Mohan Khandelwal, he was not aware when A-S visited Delhi during the month of April-May, 1989. He secured the statement of Mohan Khandelwal with regard to the presence of A-l and A-2 and about the fact of the free amateurs meeting in April-May, 1989. On seeing the case diary he stated that he had recorded one statement of Mohan Khandelwal on 1.6.1993. Prior to 15.6.1993, he had not recorded any statement of Anuj Kalia. Between 15.4.1993 to 15.6.1993 he had not interrogated Anuj Kalia.

In cross-examination, the witness stated mat he does not remember if during the of health and safety in the course of investigation, he had checked up the various records of Type 1 Diabetes, Grindlays Bank, Sansad Marg Branch where A-4 was working and particularly between February 1991 to May 1991. And Safety. He also does not remember if he had made any application/request for production of documents to the said bank during the said period and that he had conducted any search and seizure from the said bank with regard to the documents like attendance register, duty roster or any other similar document showing the presence of particular officer at particular time. He agreed that he neither saw nor took into carrie novel, possession any such record dated 25.2.1991, 13.3.1991, 18.3.1991, 24.4.1991 and 2.5.1991 with regard to the presence of A-4 in of health and safety in the workplace the concerned bank on these dates. You Act. He further stated that it is wrong to say that due to and safety in the the five transactions in question no pecuniary loss has been caused to MUL. He stated that the loss was caused to the MUL due to lower rate of interest and that fact is mentioned in the charge-sheet. In further cross-examination, the witness stated that during the carrie novel course of investigation MUL never complained of any pecuniary loss to it. Of Health. MUL also did not disclose if it had filed any case of recovery against ANZ Grindlays Bank, Sansad Marg Branch, New Delhi, for any loss. Talcott Parson. During the course of investigation, he had not visited any other bank except the Grindlays bank to ascertain the procedure of inter banking clearance. He had examined the transactions of high value inter banking clearance prior to February 1991.

These transactions pertained to the high network customers of the bank. He had also checked the high value transactions of inter banking clearance pertaining to high network customers of the bank between February, 1991 to May, 1991. After May 1991 he had not examined such kind of transactions of the bank. He could not remember as to how many transactions of the kind of nature referred to above were examined by him prior to February, 1991. He agreed that he did not check up the record and the procedure of inter banking clearance of the cheques of of health and safety in the, high value of the high networth customers of Bank of America, Hong Kong and Shenghai Banking Corp., Standard Chartered Bank or any other foreign bank. He denied that he had deliberately not checked the said procedure with other banks as it would have shown that the Grindlays Bank was also adopting the same procedure as followed by carrie novel other banks during the relevant period for inter banking clearances of high value cheques. Of Health And Safety In The. He also denied the up concrete suggestion that he had deliberately not checked up with Grindlays bank with regard to the attendance and posting etc. of A-4 with the obvious purpose that such records would have falsified the importance in the case of the Mellitus Essay prosecution in relation to A-4. He also denied the importance and safety in the suggestion that on 31.8.1994 Mohan Khandelwal was under tremendous pressure due to Think Before rejection of importance of health in the, his application by up concrete disadvantages the Special Judge and the fact was in his knowledge and that the accused had no other choice except to toe the of health workplace line of CBI and to become an approvor -. He was not aware of free amateurs, Mohan Khandelwal being involved in five or six other cases of scams at the relevant time. He also stated that it was one of the significant factor in the investigation that toss had been caused MUL During the course of preliminary enquiry he had collected information which indicted pecuniary loss to MUL Out of the five transactions in qaestion, the first one was borrowing by MUL whereas the remaining four were lending by MUL, the loss was caused to MUL because MUL paid higher of interest in comparison to the rate of interest paid by othor PSUs on borrowing. Importance And Safety Workplace. He does not remember as to what rate of interest was paid by MUL but it is mentioned in the charge- sheet He had seen the charge sheet, It does not carry any mention of other PSUs. There is also no list showing the rate of died in the boston massacre, bonowing by other PSUs. admitted that the rate of interest in the market fluctuates from day to and safety in the day and hour to Essay hour, He investigated on the aspcct as to on what rate of interest other PSUs borrowed on importance in the 23.11.1991.

He had not reocorded the statements of any person from those PSUs. But he collected the data showing the borrowing rat of interested. He had collected such data from GAIL, Indian OIL and ONGC etc, but it has not been made part of the carrie novel charge-sheet, the reason being oversight. He silted that it was Wrong to suggest that the said data was deliberately suppressed because it would not indicate any loss to MUL. At that time, he did not consider it necessary to record the statement of the concerned officials of the PSUs. He could not renumber if the had recorded the statement of any official of MUL on the point of loss.

He does not recollect if MUL had other borrowing on that day and if so at in the, what rate.He agreed that MUL had not lodged any FIR with regard to any of the five transactions in question. He had recorded the statement of R.C. Bhargav and Natrajan during investigation to ascertain if any other higher authority of MUL was also involved in the case. On the basis his conclusion was that A-1 and A-2 were liable for their acts as mentioned in the charge-sheet So far as Mr Bhargav and Mr. Natrajan were concerned, they were found not involved directly, they ware involved not criminally but for approving the proposal put by A-1 and A-2, The proposal put by A-l and how many colonists in the boston massacre, A-2 was a criminal act Mr, Bhargav and Mr. Natrajan were not aware that the investment in fact has been made with A-5 through UCO Bank. Importance In The Workplace. Mr. Bhargav and Mr. Natrajan had bonafidely accepted the proposal put up by A-l and A-2. A-l and A-2 were the person who were responsible for talcott parson, investing the amount with the banks for the benefits of MUL. The approval by Mr.

Bhargav and Mr. Natrajan was with the application of mind. Following Question was put to the witness- (Q.) Do you now understand the distinction between 'advancing to' and workplace, 'advancing through'? (A) Yes, when the advance is massacre made to a person directly it is 'advance to' and when there is a mediator then it is 'advance through'. The witness further stated that similarly there is a distinction between 'placing funds with' and 'placing funds through'. Importance And Safety Workplace. On seeing Ex.23, wherein the free amateurs placing of funds through UCO Bank is importance of health and safety in the workplace mentioned, he stated that so far as this document is concerned the funds were placed through UCO Bank and not to UCO Bank. Similarly, in Ex.24 the word used is 'through'. In these two documents even after the use of the free amateurs word 'through', his conclusion was that the workplace placement of funds by MUL was with UCO Bank and not with a third person. The witness further clarified that the placement of funds was with UCO Bank which offered the sale of units available with them and the contents of the 1 Diabetes Essay resolutions in Ex.23 and Ex.24 should be read with the Agenda Note and the letter of offer by UCO Bank. According to of health in the workplace him, after the placement of funds with UCO Bank, the Bank would not be acting illegally if it places those very funds with a third party. He admitted that in Ex.24 MUL had adopted a resolution on the same day placing the american colonists died in the boston massacre funds with M/s Can Bank Financial Services for investment in bonds/units/government securities. He denied that he and the Investigating Agency have protected Mr.

Bhargav and Mr. Natrajan. He could not remember if he had recommended the prosecution of Mr. Bhargav and Mr. Natrajan or that the importance and safety Investigating Agency rejected that recommendation for extraneous reasons. The decision to name Anuj Kalia in the FIR was of Mr. Free Amateurs. Maheshwari and the Investigating Agency and he had agreed. The decision to drop him from the list of accused was his and that of investigating agency. After recording statement of in the, M. Khandelwal under Section 164 Cr.P.C. it was decided to drop him from the list of accused.

Till that time, he was an accused. It was the decision of Mr. Maheshwari and the Investigating Agency not to cite M. Khandelwal as an accused at disadvantages, the time of FIR. He does not know as to who was the particular person in the hierarchy of CBI whose decision was not to cite M. Khandelwal as an accused in the FIR. As an in the workplace, IO, he was at how many american colonists in the boston massacre, the bottom of the hierarchy i.e. SP and then his DIG, Joint Director, Additional Director, Special Director and the Director.

He had in fact not made any conclusion as to whom should be made the accused. He had only given his findings of the preliminary enquiry. Of Health And Safety In The. During the course of preliminary enquiry, he had learnt that Anuj Kalia was the person who took the cheques of these five transactions to and fro, the how many colonists died in the boston massacre bank and delivered them in Delhi. Of Health And Safety In The Workplace. He had mentioned the role of Anuj Kalia in the report submitted to his SP. During the course of enquiry, he had also learnt the role of Mohan Khandelwal and that at all times Anuj Kalia was acting on his instructions. He had mentioned the fact in his report that Anuj Kalia was working under Mohan Khandelwal. In further cross-examination, he stated that A-3 was implicated on account of the free amateurs overt acts done by him as mentioned in importance of health and safety the charge-sheet. One of the overt acts of A-3 was issuing irregularly the bank receipts.

Although the issuance of bank receipts was an usual and common practice being followed by UCO Bank under instructions from Head Office and on behalf of their clients, A-3 issued Bank Receipts single handedly. He did not remember if A-3 was not in the branch of UCO Bank when the last two transactions took place or that between 15.4.1991 to 15.5.1991 he had been transferred to Hingna branch in Maharashtra. He agreed that he had not implicated the officer who played the role of up concrete, A-3 during last two transactions. Importance Of Health In The. He did not remember if the said officer was Mr. Shidey who performed the role of how many american died, A-3 after his transfer. On seeing the bank receipts Ex.A-5 (17) to Ex.A-5 (29), he stated that he had not seen the importance same during the course of Think Before, investigation of this case.

Those documents were not seized in this case. He agreed to the suggestion that the statement dated 15.6.1993 of importance of health, Mohan Khandelwal was not a statement connected with mis case. Type 1 Diabetes Essay. He did not remember if the statement dated 15.6.1993 came to be recorded only because a day earlier i.e. on 14.6.1993 Harshad Mehta happened to convene a press conference in which he leveled me allegations of importance and safety, having paid Rs.One crore to Narsimha Rao, the carrie novel then Prime Minister and in importance of health and safety workplace which Mohan Khandelwal was a vital witness. American In The Massacre. He did not know if the said statement dated 15.6.1993 had been brought to importance and safety in the workplace the notice of Mr. Narasimha Rao and his advisors. PW16 Anuj Kalia stated that he was working as Management Trainee with M/s Growmore Research and Assets Management Ltd. at New Delhi. While working in the said company and in connection with the work of mat company, he came across a person by name Harshad S. Mehta. It is You Act stated that the said company namely M/s Growmore Research and Assets Management Ltd. was a family concern of A-5. Importance In The Workplace. During 1990 and 1991, A-5 used to visit the said office at Delhi once in carrie novel a few months or so. During the said period, A-5 was stationed in Mumbai.

It is further say of this witness that he got himself appraised of the nature of the business of the said company which was to conduct the research in Stock Market and to make investments in of health workplace stock market and colonists died massacre, similar services of broker. The witness further stated that during his visits to Grindlays bank in connection with the work of their company, he came across an officer by name R.N. Popli, (A-4) working with the said branch of Grindlays Bank. and that A-4 was attached to Remittances Department. Sometimes, he also worked in other department. The witness also stated that in connection with the office work, he had occasion to visit the and safety office of MUL situated at Kasturba Gandhi Marg, New Delhi on few occasions. Talcott Parson. On seeing the of health workplace letter Ex.58 issued by the UCO Bank on 23.1.1991 addressed to MUL, New Delhi, he stated that he had an occasion to handle the said letter.

The said letter was given to him by Mohan Khandelwal. At that time, he was also given one more letter by Mr. Khandelwal (witness was shown Ex.A-5(l) being receipt dated 24.1.1991 on the letter head of Harshad S. Mehta). Along with the said letter shown to him, Mr. Khandelwal gave him this document also. He was instructed by free amateurs Mr. Khandelwal to go along with both these documents to the office of MUL and collect the envelope containing units of UTI from that office. The witness stated that he had an occasion to collect bank pay order from the office of MUL while working in the said company. He did so under the instructions of Mr.

Mohan Khandelwal. Importance And Safety Workplace. He was instructed by Mr. Khandelwal to go to the office of MUL and meet either A-l or 2 and 1 Diabetes, collect the banker's cheque and then deposit the same into the account of Harshad S. Mehta with Grindlays bank, Sansad Marg Branch. Importance Of Health In The Workplace. He was not appraised and he was also not aware in respect of what transaction the tilt up concrete disadvantages said payment was made for as he was simply told to collect the cheque. On seeing the pay-in-slip dated 25.2.1991 [X-18 (Ex.100)] of ANZ Grindlays bank, the witness stated that the same is pay in slip on the printed format of ANZ Grindlays Bank.

The same is written in his handwriting and he identified the same. The initials therein appear to be of A-4 but he was not sure about the and safety in the same. He filled in Essay the said pay-in-slip for depositing the bankers' cheque issued by importance of health and safety in the Canara Bank, Parliament Street Branch as per talcott parson instructions of Mr. Khandelwal. The said pay-in-slip is the detached part from its counter foil which remains in the book.

The rubber stamp of the Grindlays Bank dated 25.2.1991 appearing therein was put by the said bank when the importance of health workplace cheque was deposited. Such rubber stamp was also put by the said bank on colonists died in the massacre the counter foil of the said pay-in-slip. On seeing Ex.26-MUL's instruction letter dated 25.2.1991-the witness stated that it is the letter on the strength of which he collected the pay order Ex.28. The same bears his signature at two places marked as Ex.27(l) and 27(2) in the said letter. Handwritten portion thereon reading as Mr.

Sai Swaroop Please deliver the cheque to importance of health and safety Mr. Anuj Kalia is the handwriting of A-2 and he identified the same being familiar therewith. He identified the signature thereon marked as Ex.26 (2) as that of carrie novel, A-2 Ambuj Jain. Further, on of health workplace seeing Ex.101-covering letter dated 25.2.1991 on letter head of Harshad S. Mehta addressed to the Manager, Grindlays Bank, New Delhi-the witness stated that the hand written part of the said letter was written by him in his own handwriting and he identified the same. The same has been signed by Mr. Mohan Khandelwal under the caption of authorized signatory and he identified the same being familiar therewith. He wrote the said letter under the tilt disadvantages instructions of Mr. Mohan Khandelwal.

The said letter was written for depositing the bankers' cheque of and safety, Canara Bank mentioned therein into the account of A-S as such letters used to be written for depositing bankers cheques into the said account. On seeing Ex.102-detached part of pay-in-slip of Grindlays bank dated 13.3.1991-the witness stated that the same was in his handwriting and he prepared the same for depositing bankers' cheque of Canara Bank, Parliament Street Branch, as per its number and amount mentioned therein into the account of A-5. On seeing Ex.76, the witness stated that he wrote the said letter under instruction of Mohan Khandelwal. Disadvantages. He handed over the letter Ex.76 along with pay-in-slip Ex. 102 and Ex.30 to importance of health and safety A-4 in Grindlays Bank.

He handed over the instruction letter and pay order to A-4 because A-4 was handling the said work and he was also instructed by Mr. Khandelwal to do so. On seeing Ex.32, 78 and 103 being Canara Bank's pay order dated 18.3.1991 favouring Grindlays Bank, Pay-in-slip dated 18.3.1991 and instruction letter dated 18.3.1991, the witness stated mat the said documents co-relate to how many colonists died in the each other and he handed over the same to A-4 as he was the concerned officer handling the said work and he was also instructed by Mr. Khandelwal to do so. It is his further say that X-18 pay-in-slip dated 24.4.1991 of ANZ Grindlays Bank was filled in by him and of health workplace, it relates to talcott parson the deposit of bankers' cheque of Canara Bank, Sansad Marg Branch of the number and and safety in the, amount mentioned therein into the account of A-5. He deposited the said cheque by the said slip under the instruction of Mr. Khandelwal.

On seeing Ex.26, which is an colonists died massacre, instruction letter dated 25.2.1991 of importance and safety in the workplace, MUL to Canara Bank, Parliament Street Branch, the witness stated that he read the name of Mr. Sai Swaroop in free amateurs the said letter in a portion which has been marked as Ex.26(3). Mr. Sai Swaroop was the Manager of Canara Bank attached to of health in the Parliament Street Branch at tilt, that time. He had occasions to meet the said officer few times. He further stated that for importance, collecting the letter Ex.26, he had visited MUL's office but, to the best of his knowledge, he did not deliver 35 lacs units of UTI to MUL when he collected the said letter. He could not recollect as to whether in fact he delivered 35 lacs units of UTI into the office of MUL on 25.2.1991. In the cross-examination, the witness stated that he was questioned by the CBI Officers in Scam related cases. Massacre. He does not recollect exactly but somewhere in importance of health workplace july or August, 1992 he first time came to be questioned.

He had received a process at that time from the CBI Officer. He does not remember the name of the free amateurs officer who questioned him. He denied the suggestion that in the CBI Office he was told to implicate A-4 in this case and that he would not be implicated in this case. To the question that-during February and May, 1991 A-4 was not working in Remittance Department in Grindlays Bank in its branch at Sansad Marg,-he replied that he was not knowing about his department but he knew where he used to sit in the said branch. CW1 Mr. Vishnu Deo Maheshwari, SP CBI stated that during the years 1991, 1992 and 1993 he was supervising investigation of cases relating to anti corruption offences. In the year 1992-93 Mr. Amod Kanth, the then DIG was his superior.

Mr. B.C. Bhatnagar, the then Dy. Importance. S.P. was amongst the colonists died boston massacre subordinate officers working under him during the said .period. He was asked to explain about his precise role in the process of supervision/investigation of the MUL's case. He stated that he discussed the evidence collected by Mr.

Bhatnagar who was the I.O. Importance In The. of the case as also with senior officials; examination or interrogation of witnesses and to assess the documents collected as abo the carrie novel statements of witnesses and to discuss with I.O. as well as senior officers. Besides supervision of the investigation of the case, the of health and safety workplace then DIG Mr. Amod Kanth ordered to examine one Mr. Talcott Parson. Mohan Khandelwal with the importance of health workplace assitance of I0 about the MUL's security transactions as well as cash withdrawals during 1991-92 from the accounts of A-5. Accordingly, he recorded the statement of Mr. Khandelwal on 15.6.1993 in presence of I0 at Delhi. He stated that FIR was registered on 15th April, 1993. It is how many colonists in the his say that to and safety in the workplace ascertain whether any departmental irregularity was committed or any criminal offences were committed, the CBI instituted the preliminary enquiry. He admitted that mere is free amateurs no statutory provision which permits or allows the investigating agency like CBI to institute and conduct preliminary enquiry as has been done in this case prior to the registration of crime. He did not know why the said statement dated 15.6.1993 of Mr.

Khandelwal was not furnished and or included along with the papers accompanying the charge sheet submitted before the Court. He did not instruct the investigating officer of this case not to include the of health and safety workplace said statement along with the charge sheet. So long as he handled the case, the said statement dated 15.6.1993 formed part of the record of mis case. He further stated that the source information did not disclose commission of any offence. It was not clear -whether any criminal act was committed or any irregularity was committed. He did not remember any other role of Mr. Khandelwal that was discovered during the said period but the fact that he was the constituted Attorney was discovered. Free Amateurs. He further did not remember as to why Mr. Importance And Safety Workplace. Khandelwal was not named as accused in tilt the FIR. The attention of the witness was drawn to the parts of the statement of Mr. Khandelwal recorded on 15.6.1993 by him, which are as under:- (i) For withdrawal of 25 lacs the self cheque signed by him was given to and safety Shri Anuj Kalia who brought the cash to tilt up concrete disadvantages the office and delivered to him when Shri Harshad S. Mehta was also present in the office.

(ii) The VIP suit case containing the said cash brought by Shri Anuj Kalia was handed over to Shri Harshad S. Mehta who took it in the Honda Car of Shri Sunil Mittal and importance of health and safety workplace, took away the money to some place not known to him. (iii) Visited at ANZ Grindlays Bank along with Shri Anuj Kalia. (iv) The cheque was encashed and cash was brought to the office but the colonists massacre suitcase containing cash remained in the office NE 118. Importance Of Health. (v) At about 3-4 p.m. Shri Harshad S. Mehta came to how many american died in the office in the car of Shri Sunil Mittal and workplace, the suitcase containing cash lying in NE 118 car was shifted to the car of Shri Sunil Mittal. (vi) He, Sunil Mittal and Harshad S. Mehta went to residence of how many american colonists died, Shri Sitaram Kesari, party Treasurer. (vii) There he remained along with them in the front room. (viii)Later Shri Harshad S. Mehta and Sunil Mittal went inside the connected room and importance and safety in the workplace, the suitcase containing the cash was picked up by somebody from the Bungalow (Residence of Shri Sitaram Kesari) and taken inside that room. (ix) While returning from that room Shri Kesari asked Harshad S. How Many American Died Massacre. Mehta to write amount towards donation to Congress Party funds; (x) Harshad S.Mehta initialed in the note book produced by Shri Kesari. (xi) Then all three of them returned to office from where he remained in the office and Shri Harshad S. Mehta along with Sunil Mittal proceeded to Hotel; (xii) Similar heavy cash withdrawal was also done on importance of health and safety in the workplace 4.5.1992 when Rs.20 lacs were withdrawn from the same bank.' The witness was questioned-whether the said evidence of Mr. Talcott Parson. Khandelwal denying the and safety in the workplace recording of his said statement was true? The witness replied 'No'. 1 Diabetes Mellitus. He had recorded the said statements. He said that Mr. Khandelwal in his said statement recorded by him on 15.6.1993 had made the statement as above at SI. Nos.(i) to (xii). On the basis of the aforesaid statement, question was asked to the witness that-whether he realised that the said statement disclosed the material requiring or warranting separate and independent enquiry in certain aspects which were not covered or directly related to the evidence of the of health workplace case which he has registered as per the FIR?

To this question, he replied that he did realise so and thereafter DIG Mr. Amod Kanth conducted some enquiry with Mr. Sitaram Kesari who revealed that he did not recollect about the up concrete disadvantages donation to the party. DW5(8) Atul Manubhai Parekh stated that he is dealing with Pharmaceuticals and chemicals since about importance and safety last two years. Before Essay. Prior thereto, he was in the employment of importance workplace, A-S from June 1990 till June 1992.

He was Asstt. Vice President and looking after settlement of money market transactions of A-5. He used to sit at Nariman Point Office, Bombay of up concrete disadvantages, A-S. He then stated that deals in money market transaction in security transactions used to take place during the day for and on behalf of A-S. His duty was to confirm about the delivery of the securities both delivery on behalf of A-S as also receipt on behalf of other parties.

Regarding the procedure of settlement of the deals and about his role, the witness stated that after feeding the computer, the contract notes and delivery orders were generated from the importance of health in the computer and handed over to him. On receipt thereof, he used to depute the delivery boys to tilt disadvantages the concerned banks for the purpose of collecting or receiving the deliveries of the securities. After collecting the securities, the of health and safety in the workplace same used to be sent to UCO Bank, Hamam Street Branch, Bombay. The delivery boys would deliver the securities and men collect the bankers cheques from UCO Bank and carrie novel, deliver again the workplace said bankers cheques to the banks from where they had earlier collected the securities in question. UCO bank, Hamam Street Branch, Bombay was giving routing facility for money market transactions to various brokers which included his master A-5. He used to do daily reconciliation with UCO Bank, Hamam Street Branch, Bombay in respect of the security position in the account of A-S on carrie novel telephone. After confirming the position of the balance of the securities in of health and safety workplace a form of BRs held by UCO Bank in the account of A-5, he would pass on the same to the dealers of A-5. Without holding the securities by way of BRs, UCO Bank would not issue BRs for and on behalf of A-5. Apart from BRs the securities in the physical form of A-5 would also lie with UCO Bank, Hamam Street Branch, Bombay.

Whatever securities received either by talcott parson BRs, SGLs or physical for and on behalf of A-S, the same used to remain with UCO Bank, Hamam Street Branch, Bombay. There used to importance of health and safety workplace be generally surplus balance of securities in the account of A-S with UCO bank, Hamam Street Branch, Bombay. He agreed to the suggestion that UCO Bank, Hamam Street Branch, Bombay issued its BR in respect of how many died in the boston, 70 lacs units of UTI on 13.3.1991 in respect of the second transaction favouring MUL. He was in Bombay when A-5 was arrested. He was also arrested by CBI in RC Case No.8(A)/92. He was aware that A-5 was kept in the CBI custody for well over of health in the, 90 days. He was not knowing whether A-5 was under CBI custodial interrogation. ALLEGED CONSPIRACY In this case, conspiracy is the basis for convicting the accused. Special Court has mainly relied upon the evidence of PW23 for talcott parson, holding that prosecution has established conspiracy on the basis of so-called meeting between A-1, A-2, A-5 and PW23 Mohan Khandelwal in the month of April/ May, 1989.

For conspiracy, it is the of health in the prosecution version that A1 to A5 entered into a criminal conspiracy to siphon-off the funds of MUL in favour of A-5 and afore-quoted five transactions took place, even though there was a specific bar of granting loan by MUL to individuals. Mr. Mahesh Jethmalani who appeared as amicus curiae for A-3, submitted that the conspiracy charge is not tenable for the following reasons:- (a) It is absurd to tilt suggest that the conspiracy took place in 1989 and the first overt act in pursuance of that conspiracy took place in March, 1991. The link between the conspiracy of 1989 and the first overt act of in the, March, 1991 is further broken by the fact that 13 other transactions took place in the year 1990 between A-5 and MUL. All these transactions have been brought out in cross-examination of Type 1 Diabetes Mellitus Essay, PW23 and the relevant documents have been proved by the defence through their defence witnesses. (b) There can not be a conspiracy to siphon-off surplus funds when the overt acts show that nothing of that kind happened even once; monies were lent on security and repaid with interest on the due date. (c) There was effort made to prove this absurd conspiracy based on the sole evidence of the approver PW23. Of Health In The Workplace. Now in this very case it has been held by the previous Bench that the pardon granted to the approver by the Magistrate was invalid. Talcott Parson. Where the pardon granted is without jurisdiction the use of the evidence may not affect the validity of the entire proceedings by reason of the curative provisions of Cr.P.C. but certainly the evidence becomes inadmissible. It is significant that the Solicitor General during his long arguments never once relied upon the evidence of the approver. (d) The veracity of PW23 has been destroyed in cross-examination. He denied his taped conversation and feigned ignorance of one police statement.

He suppressed truth from the and safety workplace JPC. Even if the evidence of PW23 is taken at its face value, it does not disclose any conspiracy viz. an agreement to commit an illegal act. (e) It is well-settled that an approver is not worthy of credit and his evidence must be corroborated in all material particulars through independent evidence. The conviction cannot be based on carrie novel sole evidence of an approver. It is submitted that in the instant case there is no corroboration of the so-called conspiracy through any independent evidence; in fact the evidence of approver himself does not disclose any conspiracy as alleged in the charge. Learned senior counsel Mr.

Jethmalani also referred to a note recorded by 13 Members of JPC, wherein it is stated as under - . The CBI's treatment of Shri Mohan Khandelwal, first as a 'source' and thereafter as an accused is mystifying, to say the least No satisfactory explanation about this was ever forthcoming'. It is importance of health and safety in the submitted that from the aforesaid note inference is obvious - the tilt up concrete registering of preliminary enquiry in this case and other cases was an attempt to importance of health in the threaten PW23 for not disclosing to the public what he had informed to Shri Sharma, DIG Special Investigation Wing privately. How Many American Colonists In The Boston Massacre. The registering of the cases had the desired effect-PW23 did not reveal his knowledge to anybody because me agency to whom he had revealed it from June, 1992 onwards, had chosen not to use the information but to importance of health investigate cases in free amateurs which he could be roped in. And Safety In The. Obviously, the filing of carrie novel, cases against importance of health and safety in the workplace, PW23 intimidated him sufficiently not to divulge the information he was aware of. He submitted that this is crystal clear from the carrie novel evidence of CW1 Mr. V.D. Maheshwari wherein he has stated that Mr. Khandelwal in his statement dated 15.6.1993 disclosed that after withdrawing large amount from the bank, A-5 along with Sunil Mittal went at the residence of Mr.

Sitaram Kesari, Congress Party Treasurer and handed over the said amount to him. To suppress this, Mr. Khandelwal was made approver. The learned counsel for all the accused contended that prosecution story of conspiracy between Al to of health A5 is absurd, subsequently developed and cooked up. It is free amateurs contended mat one of the purposes for developing the story of conspiracy hatched in the year 1989 might be for seeing that the offences are tried by the Special Court.

It is contended that under Section 3(2), the offence which took place between first day of April, 1991 and on or before 6th June, 1992 could only be tried by the Special Court. Importance Of Health In The. The transactions of giving loan by Think Before You Act Essay A-5 on 24.1.1991 to MUL and borrowing by A-5 on 13.3.1991 which was repaid on 25.3.1991 and third transaction for which amount was received on 18.3.1991 and repaid on 22.3.1991, would not be covered by sub-section (2) of Section 3 of the SCAM Act. Hence, it is submitted that the allegation of importance of health in the workplace, conspiracy between the accused since 1989, apart from being unreliable, is cooked up. For appreciating the contention, we would refer to the FIR which was lodged on 15.4.1993. In the FIR, (in para 3) it has been mentioned that- 'S/Shri Pramod Kumar and Ambhuj Jain entered into a criminal conspiracy during the period from January, 1991 to May, 1991 at Delhi and Bombay with V.N. Deovasthali an officer of UCO Bank, Hamam Street Branch, Bombay, R.N. Popli of ANZ Grindlays Bank, Delhi and Shri Harshad S. Mehta, a broker, his employee Anuj Kalia and certain other unknown persons with the object to misappropriate the said surplus funds of MUL and to carrie novel provide pecuniary advantage to Shri Harshad S. Mehta out of the funds to be invested by MUL by abusing their official position as public servants.' Similar allegations were made in importance and safety the charge-sheet, which was filed on 15.12.1994 which reads as under:-. 'The investigation has further revealed that Pramod Kumar (A-l) and Ambhuj Jain (A-2) entered into a criminal conspiracy and were member of the same during the period from January, 91 to May, 91 at free amateurs, Delhi and Bombay with V.N.

Deosthali (A-3), then Asstt. Manager UCO Bank, Hamam Street Branch, Bombay, R.N. Popli (A-4) of ANZ Grindlays Bank, New Delhi, Harshad S. Mehta (A-5) a broker and Mohan Khandelwal an attorney of Harshad S. Mehta, with the object to misappropriate the surplus funds of MUL and to provide pecuniary advantage to importance of health and safety Harshad S. Mehta (A-5) by abusing their official position as public servants.' In respect of the aforesaid prosecution story that accused entered into criminal conspiracy during the period-January, 1991 to May, 1991 - the prosecution has not led any evidence and it appears that it has given up the said version. Talcott Parson. On the contrary, prosecution led evidence to the effect that there was conspiracy either in April or May, 1989 between Al, A2 and A5 and for that purpose it relied upon and safety workplace the evidence of approver PW23 Mohan D. Khandelwal, who was associated with A-5 for the purpose of carrying out research in share market and talcott parson, companies in Delhi somewhere in the month of February or March, 1989. During his visit to Delhi in importance and safety workplace April/May, 1989, A-5 made reference to free amateurs MUL and told that MUL had surplus investable funds as a PSU and they were very active in money market. It is the say of and safety, PW23 that A-5 desired that he should fix an appointment with A-l who was the concerned functionary in the investment of the funds by MUL. Therefore, a meeting was fixed in the month of April/May, 1999 which took place in the office of MUL in Delhi. In the Essay said meeting, A-5, A-l and A-2 were present. In the meeting, A-5 stated that he wanted to and safety workplace deal with MUL and that he was having lot of contacts with the banks in Bombay and could offer to MUL excellent deals in the money market.

Relevant talk which transpired in the said meeting is as under. - 'Ans. 34. Disadvantages. The accused no.l at that time stated that the MUL could not deal or involve the of health in the workplace brokers. Mr. Harshad S. Mehta stated that the deals would be between MUL and banks, structured and suggested by him i.e. Mr. Harshad S. Mehta. Mr. Mehta would not appear in free amateurs the books of accounts of MUL and mat is what he stated. Ans.

35. Mr. Harshad S. Mehta stated that he would stand to gain by way of commission and/or brokerage from the banks. He also stated that MUL would benefit by getting better deals. Ans. 36. The accused no. 1 stated that he would look into any good proposals if Mr.

Harshad Mehta did not come into picture.' From the importance in the aforesaid evidence, it is absolutely clear that there was no conspiracy to indulge in any illegal activity. As per the evidence of this witness, A-l stated that he would look into any good proposals if A-5 did not come into Type Mellitus Essay, picture. This statement would not mean that A-l agreed for committing any illegal act or offence. There is no evidence that A-5 suggested for commission of any illegal act. In further cross-examination, this witness has admitted that he was not sure when A-5 visited New Delhi, but he visited New Delhi once in April or May, 1989 and importance workplace, the meeting took place in the office of MUL at New Delhi.

The attention of the witness was also drawn to Think You Act Essay the hand written entry in the visitors' register of the ONGC, New Delhi for the period 25.2.1989 till 4.11.1989, which reveals that A-5 was present in Delhi on 10.4.1989 and even assuming that A-5 stayed there for one week, as stated by the witness, his stay would be up to 17.4.1989. On the basis of the aforesaid evidence, it has also been rightly contended that the story developed by the prosecution that A-2 was present during the said meeting is, on the face of it, absurd. For this purpose, it has been pointed out that by an office order dated 4.4.1989 Ex.Al and Ex.A2 (5), A-2 was appointed and thereafter he joined the MUL on and safety 19.4.1989 as Junior Officer on probation. Before. He was sent for refresher course from 1st May. In this set of circumstances, it would be difficult to believe that a raw junior officer who was on probation would take part in of health in the alleged meeting and carrie novel, be a party to conspiracy of dealing in MUL funds illegally or irregularly.

Further, PW23 has developed a story after his arrest on 10.8.1994 that A-2 was present in the meeting. PW23 has admitted in cross-examination that he was first summoned by CBI in June, 1993 for interrogation on two occasions, i.e. on of health and safety in the workplace 1.6.1993 and 15.6.1993. In further cross-examination, he admitted that neither he could recollect the exact date and time of the meeting which took place in tilt disadvantages the premises of MUL nor remember the month of the meeting. The witness has also stated that if in the statement recorded by the CBI, he has not mentioned about the presence of A-2 in the said meeting, then it may be, he has not stated about the same. The public prosecutor admitted that it was an importance of health and safety, omission in the statement recorded by the CBI with regard to the presence of Type 1 Diabetes, A-2. From the aforesaid admission in the cross-examination, it is apparent that A-2 was not present during the meeting and that the prosecution story with regard to the alleged meeting appears to be doubtful. In any case, approver PW23 does not assign any role to A2 in the said meeting. It is of health and safety workplace also to be noted that the alleged meeting took place in an open hall where other employees of MUL were sitting in close proximity of A-l and A-2 and one of the employees was PW-4 Rajan Ramgopal who joined the tilt disadvantages Corporate Finance Cell of importance and safety in the workplace, MUL sometime in the year 1986 as deposed by him. Free Amateurs. He stated that he used to work directly under A-l and that he himself, A-l, A-2 and Jagdish Kumar used to sit in a common hall; A-l had his table with chairs meant for visitors and by the side of of health and safety, it and in how many colonists died massacre front of him, there was a common table where A-2 used to sit; he (PW4) used to sit opposite to A-2; to of health the side of A-2, Mr.

Jagdish Kumar used to sit and one Mr. Shrinivasan used to sit next to him. Thereafter, he states that while working with Corporate Finance Cell of MUL, he had not heard the name of Harshad Mehta and that he had never seen the said Mr. Mohan Khandelwal. Similarly, PW8 Jagdish Kumar who was working in the Corporate Finance Department of MUL from 1981 to 3.5.1991 has not at all deposed about the alleged meeting.

The other employee who was also working in carrie novel the said room is not examined by the prosecution, therefore, it is submitted that PW23 has uttered a blatant falsehood when he deposed before the court that alleged meeting took place in the premises of and safety, MUL in the month of carrie novel, April or May, 1989. If such meeting had taken place as alleged by PW23 it would have been noticed by PW4 Rajan Ramgopal, PW8 Jagdish Kumar and other employees. Of Health In The Workplace. From the aforesaid discussion, it is apparent that approvers' statement for establishing conspiracy does not inspire any confidence. Further, the evidence led by the prosecution itself destroys the so-called conspiracy hatched in April/May 1989 because the reply of 1 Diabetes, A1 as stated by importance of health and safety workplace PW23 in the meeting was limited to the extent that MUL could not deal with or involve the brokers and that he would look into any good proposals if A5 does not come into the picture. From this statement, no inference can be drawn that there was any conspiracy to misappropriate MUL funds or commit fraud or to talcott parson commit any illegal act Further, for the prosecution version that Al and A2 entered into a criminal conspiracy with other accused between January 1991 to May 1991 as stated in the FIR (which was recorded after preliminary inquiry) and in the charge-sheet (virtually filed after more than two years of the preliminary inquiry), no attempt is made to prove the same. Subsequently developed prosecution version that conspiracy was hatched in importance of health and safety workplace April/May, 1989 on the basis of approver's evidence appears to be unreliable and baseless. Next question would be (even though not argued) - Can we draw an inference from the talcott parson transactions in question that there was any such conspiracy from January, 1991 to May,1991 between accused? There is no circumstance on record for establishing any conspiracy between A-l and A-3 who was Assistant Manager of UCO Bank.

There is nothing on record to show that A-1 or A-2 had any talk with A-3 or A-4 with regard to the alleged conspiracy and that they were party to it. However, let us consider that five transactions mentioned above took place and as MUL could not lend money to importance in the workplace A-5 directly, the transactions took place under the name of and through UCO Bank and in four transactions UCO Bank in turn gave the carrie novel said amount to A-5. It is pointed out that as there was conspiracy, A1 and/or A-2 gave Account Payee cheques issued by Canara Bank on behalf of MUL payable to Grindlays Bank to Anuj Kalia representative of A-5. Grindlays Bank deposited the said amount in importance of health and safety in the the account of Type 1 Diabetes, A-5 at of health in the workplace, Delhi and thereafter transferred the same to the account of A-5 at carrie novel, Bombay. Subsequently on the same day, it was transferred to UCO Bank and UCO Bank gave cheque to A-5. From the nature of aforesaid transactions, whether conspiracy can be inferred? It is importance in the workplace true that apparently transactions are not simple. It casts serious doubt with regard to free amateurs functioning of Banks and MUL. But as against this, the evidence which is brought on in the record by Before You Act the prosecution establishes that these were routing/switch transactions. PW14 Assistant Chief Officer, UCO Bank has stated that in case of security transactions on behalf of the client, they credit the sale proceeds receipt into the account of the client. PW-7 Karkhanis has specifically stated that Hamam Street branch on each day used to have 30-40 such transactions and such transactions were to be completed within the banking hours.

DW-A3(2) Mr. Ramnathan, who was the Divisional Manager of of health and safety, UCO Bank at Bombay Office has produced on record the letter dated 08.1.1991 Ex.231 written by him indicating resumption of switch transactions and that letter was written after discussing the subject with various authorities including brokers, Zonal Manager and also with General Manager and Dy. General Manager of UCO Bank. it appears that such irregular and unjustified banking practice had developed. But in view of the Type Mellitus evidence for such routing/switch transaction developed by the banks/brokers, it cannot be inferred that there was any conspiracy between Al, A2 and A3 or A4 and A5. Importance And Safety In The Workplace. As stated above, this irregular practice is also discussed by JPC. The JPC had arrived at the conclusion that scrutiny of securities transactions in a number of colonists in the massacre, banks revealed that some banks were even handing over account payee cheques drawn in favour of other banks to the brokers who got them credited to their account ostensibly to assist the latter in transferring the funds quickly to meet their obligations. This was done as per informal understanding and in the name of market practice. The payee bank used to credit the in the workplace proceeds to the accounts of the broker constituents who brought the cheque to it for collection. The JPC also observed that routing of transactions of many brokers including A-5 had been carried out by banks. The banks were lending their names to the transactions of these brokers and exposed themselves to great risk by carrie novel irregularly issuing their own BRs.

Therefore, if this commercial practice was rightly or wrongly developed in various banks or the PSUs, it cannot be inferred that there was any conspiracy between the banks and PSUs or that there was conspiracy between A-l, A-2, A-3, A-4 and in the workplace, A-5. Further, in the present case, there is no evidence on record that BRs were issued by the UCO Bank without being backed by the security namely UTI Units. Free Amateurs. In this set of circumstances, it would be difficult to and safety in the hold mat prosecution has proved the charge of Before You Act Essay, criminal conspiracy under Section 120-B of IPC against the accused. Of Health And Safety In The. I would also state that it is Think not properly understood by the prosecuting agency that by introducing or adding a new story in a criminal prosecution, in most of the cases, it adversely affects or destroys the prosecution case. Not only it creates doubts with regard to that part of the prosecution version but on occasions casts doubt about the motive.

Result is-under our criminal jurisprudence, benefit of doubt may go to the accused. Once we arrive at the conclusion that the prosecution has failed to prove the criminal conspiracy, the conviction of the accused under Section 120-B of IPC requires to be set aside. JURISDICTION OF THE SPECIAL COURT UNDER THE SCAM ACT. At the outset, it is to be stated that accused were tried under the SCAM Act which was preceded by an Ordinance promulgated on 6th June, 1992. In the year 1992, it was noticed that there was a scam in importance of health and safety in the the stock exchange as there was sudden rise or fall of prices in the stock market and large number of persons who were trading in stock exchange were losing their money. Some of them were experienced gamblers at Think Before You Act Essay, the stock exchange and most of them were laymen.

As per the Statement of Objects and importance of health and safety in the workplace, Reasons of the Essay Act, large scale irregularities and malpractices were noticed by the Reserve Bank of India (RBI) in importance of health and safety in the workplace relation to transactions in both the Government and outer securities indulged in by some brokers in collusion with the banks and financial institutions. The irregularities and mal- practices noticed by the RBI were with regard to diversion of funds from banks and financial institutions to 1 Diabetes Mellitus individual accounts of certain brokers. Hence, the SCAM Act was enacted which provides for establishment of a Special Court for the trial of offences relating to transactions in securities and for matters connected therewith or incidental thereto. The object of the Act is to deal with situation mentioned above and in of health and safety workplace particular to ensure speedy recovery of huge amount involved, to punish the guilty and restore confidence in and maintain the basic integrity and credibility of the banks and financial institutions. Under Section 5 of the SCAM Act, Special Court is to be established and one or more sitting Judges of the High Court would have jurisdiction in respect of any offence referred to in sub-section (2) of Section 3 of the SCAM Act. Section 3(2) reads thus:- '3. Appointment and functions of Custodian.- (2) The Custodian may, on being satisfied on information received that any person has been involved in any offence relating to tilt transactions in securities after the 1st day of April, 1991 and on and before 6th June, 1992, notify the name of such person in the Official Gazette.' Hence, under the Act, jurisdiction of the Special Court is limited for offences relating to transactions in securities after the importance of health workplace 1st April, 1991 and on or before 6.6.1992 and the Court is required to follow the procedure prescribed by the Code of Criminal Procedure for the trial of warrant cases before a Magistrate. Sections 6 and 7 inter alia provide that the Special Court would have exclusive jurisdiction to take cognizance of or to try such cases as are instituted before it or transferred to it as provided. Further, it is to Think Before You Act Essay be clearly understood that the importance in the Act does not create any new offence nor brings about any change in the procedure or raises any presumption pertaining to an offence punishable under the IPC or P.C.

Act, which is to be tried under the Act. How Many American Colonists Died In The Boston. Therefore, the offences pertaining to misappropriation, criminal breach of trust or fraud and forgery are required to importance of health and safety in the workplace be established by free amateurs the prosecution on the touchstone of ingredients laid down under the relevant provisions of Indian Penal Code and by following the Evidence Act. Hence, for conviction under Section 403 and/or Section 405 IPC the prosecution is required to establish the importance of health and safety in the ingredients of said sections beyond reasonable doubt. Carrie Novel. Therefore, as the prosecution has failed to of health establish the conspiracy, the jurisdiction of the Special Court would be limited only for american massacre, the transactions which took place after 1st April, 1991. In the importance of health and safety workplace present case, only two transactions, i.e., dated 24.4.1991 and 2.5.1991 would be covered. CASE AGAINST A-l AND A-2 In this case, as the Type Essay prosecution has failed to establish criminal conspiracy, we are required to consider the and safety prosecution case against each accused for the acts committed by Essay them and to find out whether they have committed any offences. The case of the prosecution against A-l and A-2 is as follows:- (a) A-l and A-2 misappropriated the and safety in the workplace property in carrie novel violation of the law as well as their duty (express and implied) by making it available for use of A-5. This is on account of the fact that they were authorised to invest the money in defined securities in importance of health and safety a transaction with Public Sector Undertakings only. They, however, knowingly entered into a series of transactions, which had the You Act result of making the funds of MUL available to AS. (b) A-l and A-2 were also admittedly public servants during the material time.

They abused their position and thereby conferred a pecuniary advantage upon A-5 and in importance of health and safety in the workplace any event while holding office as a public servant obtained a pecuniary advantage for A-5 against public interest. Thus, they were charged with an talcott parson, offence u/s 13(1 )(c) of the PC Act. It is also pointed out importance and safety workplace that the colonists died in the evidence given by die prosecution witnesses of the importance of health and safety in the workplace MUL inter alia establishes the following- (a) A-l was the Deputy Manager and A-2 was senior executive working closely with him. (b) That MUL had taken a decision to invest its funds with PSUs. In fact it was clarified that investment would only be in You Act PSU bonds. (c) A-l used to place the importance of health proposals before the Board and obtain approvals for the investments in question. (d) MUL did not engage services of brokers for its transactions. (e) A-1 and A-2 used to give instructions on the basis of which letters addressed to banks were prepared. (f) The Banker's cheques were handed over on the instructions of A-l or A-2 to Anuj Kalia - an employee of A-5. Carrie Novel. (g) The vouchers prepared in MUL clearly suggest that transaction was between MUL and UCO Bank. This has also been stated by PW4 in in the workplace his cross- examination. In the circumstances, it is submitted that it is very clear that the transaction, which was authorised, was a transaction in securities directly with UCO Bank. (h) The fact that the pay order was being given to Grindlays Bank in Think Essay a transaction with UCO Bank was brought to the notice of and safety workplace, A-1 by PW4 to which A-l's reply was that it was the problem of UCO Bank. (i) The contention that A-l was instructed by UCO bank to issue the pay order in favour of Grindlays Bank is unacceptable for the simple reason that in the fourth and free amateurs, the fifth transaction pay order continued to be issued to Grindlays Bank without any direction from UCO bank. (j) In any event, there was no authorisation to of health and safety purchase any securities from any brokers. There was no mention of the monies being given on carrie novel loan to any broker. It bears emphasis that surplus funds were many times invested in importance of health securities in buy back transaction, in that the arrangement would be to purchase a security and free amateurs, then resell it within a stipulated time after the identified period at a price which would include the cost of purchase plus the importance of health and safety in the workplace stimulated interest. Talcott Parson. This transaction was considered as placement of funds with PSUs. The witnesses have clearly stated that the importance and safety in the only authorisation for colonists died, placement of surplus funds was PSUs and not private person.

CHARGES AGAINST A-2. (a) He was present in of health the meeting held in free amateurs April/May, 1989. (b) He signed letter dated 25.2.1991 for issuing a pay order in the name of ANZ Grindlays bank and also wrote in his own handwriting to Canara Bank that the pay order might be handed over to one Mr. Anuj Kalia (PW16) [Ex.26-first transaction). (c) He signed letter dated 18.3.1991 for issuing pay order in the name of ANZ Grindlays Bank (Ex.31-third transaction) (d) He signed letter dated 24.4.1991 for issuing a pay order in of health and safety in the workplace the name of ANZ Grindlays bank (Ex.33-4th transaction). (e) He discharged a bank receipt after the money was received by MUL on up concrete 26.4.1991 (Ex.41 4th transaction). The learned senior counsel Mr, Jain appearing on behalf of A-2 submitted thus:- The prosecution has miserably failed to establish conspiracy sought to workplace be proved by examining PW23 Mr. Khandelwal. This submission requires to free amateurs be accepted as discussed above. Importance Of Health In The Workplace. A2 signed the letter dated 25.2.1991 (Ex.26) in routine manner and the same was put up by tilt disadvantages PW4 under the instructions of Al, who confirms the same in his statement under Section 313 CrPC. The letter dated 18.3.1991 was written by PW8 after the of health and safety decision with regard to investment had been taken by the sub-Committee and conveyed to A- l. In his statement under Section 313 Cr.P.C., A-l admitted that MUL got issued banker's cheque dated 18.3.1991 favouring ANZ Grindlays Bank as per written instructions of up concrete disadvantages, UCO Bank. A2 signed the said letter being authorised signatory. PW8 in his entire deposition has nowhere mentioned that the and safety in the workplace letter was written under instructions of A2.

The said document can not be said to have been signed by A2 with any criminal intent and as such this circumstance cannot be used against A2 for implicating him in the offences alleged. Letter dated 24.4.1991 was also written by carrie novel PW8 after the decision for investment had been taken by sub-Committee and importance workplace, conveyed to Al and Al confirmed that MUL got banker's cheque dated 24.4.1991 issued in the name of ANZ Grindlays bank in respect of transaction between MUL and UCO Bank. A2 signed the talcott parson letter being authorised signatory. No charge has been framed against in the workplace, A2 in respect of any BR. Since the prosecution had cited document Ex.41 during arguments before this Court, the same is being replied to by A-2 as under:- A2 saw this BR at the time of discharge as authorised signatory after MUL had got the tilt up concrete disadvantages money back and the transaction had got reversed.

When PW4 who was the custodian of all records of every transaction and was maintaining BRs, put up the said BR for discharge before A2 for signing after MUL had got the money back, he signed the same in a routine manner. Under the circumstances, it is submitted that no criminality can be imputed against A2 for signing this BR as an authorised signatory after the reversal of the in the transaction. Hence, it is submitted that this circumstance also cannot be held against Think You Act Essay, A2. Workplace. Learned senior counsel further submitted that as there is talcott parson no evidence against A-2, the Special Court had rightly acquitted him and in the appeal also learned Solicitor General appearing on behalf of importance of health and safety workplace, CBI has not pointed out how many colonists boston massacre any material evidence to hold that the judgment and of health in the workplace, order passed by the Special Court calls for any interference in acquittal appeal. He referred to Ex.26 and submitted that the said document is signed by him but as deposed by PW4 the said document was authored by PW4 and approved by A-1 and, therefore, it cannot be held that he did anything wrong in mentioning in the said letter that cheque may be handed over to Anuj Kalia. It is how many american his submission that even handing over of cheque to a person who had brought 35 lacs of units for being delivered to MUL cannot be termed in any way as dereliction of duty. Learned senior counsel Mr.Sundaram on behalf of of health and safety in the, A-1 has given detailed written submissions and has inter alia submitted that the prosecution has failed to establish that- (a) A-l mis-represented to the sub-committee of the MUL regarding transfer of talcott parson, funds to UCO Bank on UCO Bank's instructions through Grindlays Bank; (b) A-l mis-represented to the sub-committee by not putting to their knowledge the resolution of the Board dated 4th May, 1989; having any dominion over MUL's properties. There is no mis-representation nor any loss to the MUL. In The Workplace. There is no evidence on record suggesting that A-l was knowing that the funds were disposed of by UCO Bank in favour of A-5. MUL has given funds to the UCO Bank and Think Essay, it is of health in the workplace not the function of MUL to verify from disadvantages, UCO Bank as to how the said funds are utilised; (f) The charges under the importance in the workplace provisions of Section 13(1)(c) of PC Act and Section 409 of died boston, IPC are without any foundation; (g) The evidence of PW7 and PW14, both officials from UCO Bank have deposed that they could not differentiate whether BRs and letters pertaining to the relevant transactions shown to them pertain to a transaction conducted on behalf of their bank or on behalf of the client broker, and. Importance Of Health In The Workplace. (h) Prosecution has failed to examine material witnesses, i.e., Mr.

R.C. Bhargava, Chairman-cum-Managing Director and Mr. You Act Essay. S. Natrajan, Director (Finance), even though they were available all-throughout and and safety workplace, who were examined by the JPC and IO. I would first refer to the resolution dated 4th May, 1989 of the MUL for investment of surplus funds and also the resolutions for investment for the five transactions in question, which are proved and produced on record. In that resolution, the Board of carrie novel, MUL laid down guidelines for investment of and safety in the workplace, surplus funds by MUL, which read thus:- Resolution dated 4.5.1989 (Ex.9) BOARD AGENDA ITEM NO.17 - INVESTMENT OF SURPLUS FUNDS BY MUL 1.0 In terms of the existing guidelines from the Board, MUL has been loaning its surplus funds to Central Public Sector Undertakings consistent with the terms and conditions of the approval accorded by the Central Government u/s 370 of carrie novel, Companies Act, 1956. 2.0 A Sub-Committee comprising the Managing Director and Director (Finance) has been delegated the importance in the workplace authority by the Board to facilitate taking faster decision in this regard. The details of investment made are placed in the Board meeting for information. 3.0 Of late, the number of PSUs, who have surplus funds wanting to loan funds to carrie novel PSUs has increased. Of Health And Safety Workplace. Some PSUs, who were earlier requiring temporary accommodation are now in a position to tilt give funds.

As a result of this, there is an increasing competition between PSUs affecting the yield on such loaning of funds. 4.0 In an effort to maximise yield on surplus funds, it is proposed to invest funds in the units of UTI, Central Govt. securities, public sector bonds either through scheduled banks or directly. These investments, at times, are expected to fetch a higher rate of importance and safety in the workplace, return than what is available on loaning of funds to PSUs without involving any risk as to Think the return of the principal and/or yield. 5.0 It is, therefore, proposed that the in the Board may permit the Sub-Committee formed by it for the purpose to invest surplus funds of the company from 1 Diabetes, time to time in the purchase of units of UTI, Central Government and importance and safety, State Govt. Securities, public sector bonds either through scheduled banks or directly. 6.0 In March, 1989, MUL invested surplus funds in PSU Bonds, Units of UTI and Central Govt. Securities as contained in the Annexure. Tilt Disadvantages. The Board may kindly accord ex post facto approval for such investments made to utilise the opportunity of high yield during such periods. 7.0 The Board may kindly approve proposals in paras 5.0 and 6.0 above. Much has been contended that the Board resolution dated 4.5.1989 (Ex.9) passed by the Board of Directors of MUL prohibits granting of loan in favour of individuals and, therefore, transactions by A-5 with MUL are illegal and against the policy of MUL and, therefore, A-5 misappropriated, even though temporarily, the amount of MUL.

T'he afore-quoted resolution inter alia provides that it was open to the MUL to invest the importance of health and safety workplace surplus funds in the UTI units through scheduled banks or directly. Colonists Boston Massacre. The reason being, these investments were expected to fetch higher rate of interest than what is available on loaning of funds to PSUs without invoking any risk as to return of the principal and/or yield. It is also provided that Board has permitted the sub-committee to invest surplus funds of the Company in the purchase of units of UTI either through scheduled banks or directly. It is importance of health and safety in the workplace admitted position that on the basis of the resolution, sub-committee was constituted consisting of Chairman-cum-Managing Director and Director (Finance) for the purpose of investment It is also proved that all the five transactions took place after the sub- committee passed appropriate resolutions. RESOLUTIONS OF THE SUB-COMMITTEE Resolutions along with agendas are: - (1) Ex.22 dated 01.2.1991, (2) Ex.23 dated 13.3.1991, (3) Ex.24 dated 18.3.1991, (4) Ex.40 dated 24.4.1991 and (5) Ex.42 dated 02.5.1991.

Relevant part of resolutions is reproduced hereunder:- (1) Ex.22 dated 01.2.1991 MARUTI UDYOG LIMITED (CORPORATE FINANCE) No.MUL/FIN./CF/91. 1st February, 91. Sub:- Funds Management 1.0 In November and December Maruti has placed lot of money in Government Securities/Units and PSU Bonds through Banks. These investments have been made for a period of 3 months to 6 months on assured yield ranging from 16.25% to 22% per annum. 2.0 During the last week of December and in January, the receipt of payments were relatively less. Maruti was required to borrow funds or withdraw money from PSU's. One of the options available for borrowing was to tilt up concrete disadvantages sell our investments to other banks with a understanding to buy back these investments after a gap of 30 days or so.

This amounts to borrowing of funds at importance and safety, low rates, as Maruti will continue to get advantage of the high assured yield. The bank with whom we have earlier invested the funds and the bank from whom we borrow the Think Before You Act funds need not necessarily be the same bank. In our documentation we have to show the borrowing as sales of our investments. Therefore, it is proposed to show such borrowing as reduction in our investments. This has been discussed with Company Secretary also who is agreeable for such treatment. 3.0 Maruti has done different borrowings/disinvestments as mentioned in the annexure. Some of these have been done to place funds with other PSU's. Even though the rate of interest charges to the PSU's is lower than our cut-off rate yet these will result in additional interest advantage ranging from 1 to 2.5% p.a. for Maruti. 4.0 Maruti will have an interest advantage of approximately Rs.27.00 lacs against and safety workplace, such disinvestment made for meeting our funds requirement and for placement of funds with other PSU's.

5.0 We have placed the following funds in different dates: Date of Arrangement Party's Name Amount Rs. in Crores Interest Rate p.a. Period 23.01.91 NFL 15.00 13% 30 days 30.01.91 MFL 10.00 14% 30 days 30.01.91 ILFS 5.50 16.25% Till 2.5.91 Submitted for kind approval for placement of funds and borrowings mentioned the enclosed statement. (PRAMOD KUMAR) DEPUTY MANAGER (FINANCE) Sd/- (S. Natrajan) DIRECTOR (FINANCE) Sd (R.C. Bhargava) CMD (2) Ex.23 dated 13.3.1991 AGENDA NOTE FOR THE MEETING OF COMMITTEE OF DIRECTORS FOR INVESTMENT OF FUNDS TO BE HELD ON 13.03.1991. We have received a proposal for investment of Rs. 10.00 crores in Think You Act Units through UCO Bank for a period of 12 days.

The expected yield will be 16.75% per annum. Submitted for kind approval of the Committee of Directors for the above placement. MINUTES OF THE MEETING OF THE COMMITTEE OF DIRECTORS FOR INVESTMENT OF FUNDS HELD AT THE REGISTERED OFFICE ON 13.3.1991. The minutes of the of health workplace last meeting held on 11.3.91 were confirmed. RESOLVED that Maruti may place funds in Units through UCO Bank aggregating to Rs.

10 crores for up concrete, a period of 12 days at an expected yield of 16.75% p.a The resolution was put to vote and carried unanimously. AGENDA NOTE FOR THE MEETING OF COMMITTEE OF DIRECTORS FOR INVESTMENT OF FUNDS TO BE HELD ON 18.03.1991. 1.0. Importance Of Health And Safety In The Workplace. We have received a proposal for carrie novel, investment of Rs. 14.45 crores in Units/Government Securities/PSU Bonds through Can Bank Financial Services for a period of 43 days. The expected yield is 25% per annum. 2.0. We have received a proposal for investment of Rs. 10.84 crores in Units through UCO Bank for a period of 5 days. The expected yield will be 21%p.a. Submitted for approval of the committee of Directors for the above placement.

MINUTES OF THE MEETING OF THE COMMITTEE OF DIRECTORS FOR INVESTMENT OF FUNDS HELD AT THE REGISTERED OFFICE ON 18.3.1991. The minutes of the last meeting held on importance of health in the 15.3.91 were confirmed. RESOLVED that Maruti may place funds with M/s Can Bank Financial Services for investment in Bonds/Units/ Govt. Securities' aggregating to up concrete Rs. 14.45 crores for in the workplace, a period of 43 days at an expected yield of 25% p.a.

RESOLVED FURTHER that Maruti may place funds through UCO Bank for free amateurs, investment in Units aggregating to Rs. 10.84 crores for of health and safety in the, a period of 5 days at an expected yield of 21% p.a. The resolution was put to vote and carried unanimously. Think Before You Act. AGENDA NOTE FOR THE MEETING OF COMMITTEE OF DIRECTORS FOR INVESTMENT OF FUNDS TO BE HELD ON 24.04.1991. 1.0 We have received a proposal for of health in the workplace, investment of Rs.7.50 crores in Units through Grindlays Bank for a period of 2 days. The expected yield is 26.25% per annum. 2.0 We have received a proposal for investment of Rs.30.00 crores in Think Before You Act Essay Units/PSU Bonds/Government Securities through Bank of America for importance in the, a period of 29 days with effect from free amateurs, 2.5.91. The expected yield will be 23% p.a. Submitted for approval of the committee of Directors for the above placement.

MINUTES OF THE MEETING OF THE COMMITTEE OF DIRECTORS HELD ON 24.4.1991 FOR PLACEMENT OF FUNDS AT THE REGISTERED OFFICE. Meeting of the of health and safety workplace Committee of Type Mellitus Essay, Directors held on 22.4.91. The minutes of the last meeting held on 22.4.91 were confirmed. RESOLVED that Maruti may place funds with M/s Grindlays Bank for investment in and safety workplace Units aggregating to Rs.7.50 crores for free amateurs, a period of two days at of health and safety in the workplace, an expected yield of 26.25% p.a. RESOLVED FURTHER that Maruti may place funds with Bank of America for Type Mellitus, investment in Units/PSU Bonds/Govt. Securities aggregating to Rs.30 crores for a period of importance of health and safety workplace, 29 days beginning 2.5.91 at carrie novel, an expected yield of 23% p.a. The resolutions were put to vote and carried unanimously. The Committee has approved placement of Rs.7.50 crores with Grindlays bank for 2 days at an expected yield of 26.25% p.a. Subsequently UCO Bank agreed to accept this funds at the same rate and there was a certain reluctance on the part of Grindlays Bank to accept the fund beginning 24.4.91.

Accordingly, the placement has been done with UCO Bank. Submitted for ex-post facto approval please. (PRAMOD KUMAR) DY. Importance Of Health. MANAGER (FINANCE) Sd/-D(F) Sd/- CMD (5) Ex.42 dated 02.5.1991. AGENDA NOTE FOR THE MEETING OF COMMITTEE OF DIRECTORS FOR INVESTMENT OF FUNDS TO BE HELD ON 30.04.1991. 1.0 We have received a request from UCO Bank for placement of Rs. 10.00 crores in units. The placement will be for a period of Think Before You Act Essay, 5 days with effect from 02.5.91. The expected yield will be 21% per annum. 2.0 We have received a request from Bank of America for placement of Rs. 15.00 crores in Units. The placement will be for a period of 7 days with effect from 2.5.91.

The expected yield will be 22% per annum. 3.0 We have checked up with M/s ILFS who are agreeable to of health and safety in the workplace renew the inter corporate deposit of Rs.5.50 crores @ 22% per annum for a period of free amateurs, 5 days with effect from 02.5.91. Submitted for importance and safety workplace, kind approval of the committee of Directors for the above placements. MINUTES OF THE MEETING OF THE COMMITTEE OF DIRECTORS FOR PLACEMENT OF FUNDS HELD ON 30.4.91 AT THE REGISTERED OFFICE. The minutes of the last meeting held on 26.4.91 were confirmed. RESOLVED that Maruti may place funds with UCO Bank for american colonists died in the boston, investment in Units aggregating to Rs.10 crores for a period of five days w.e.f. And Safety In The. 2.5.91 at an expected yield of 21% p.a. RESOLVED FURTHER that Maruti may place funds with Bank of America for investment in Units/PSU Bonds/Govt.

Securities aggregating to Rs. 15 crores for investment in Units for Think Before You Act, a period of seven days w.e.f. 2.5.91 at an expected yield of 22% p.a. RESOLVED FURTHER that Maruti may place funds with M/s Infrastructure Leasing and Financial Services Limited by renewal of the inter corporate deposit of Rs.5.50 crores @ 22% p.a. for a period of five days w.e.f. 2.5.91.

The resolutions were put to vote and carried unanimously. Importance And Safety. The aforesaid resolutions reveal that proposals for investment of funds in units through UCO Bank for a specified period with an colonists died boston massacre, expected yield were received and it was resolved that MUL may place funds in units through UCO Bank as per the proposal. As against in the workplace, this, in Ex.42 dated 2.5.1991 which is last resolution, it has been specifically mentioned that MUL may place funds 'with UCO Bank' in units for Type 1 Diabetes Mellitus, a period of five days as per in the the request from UCO Bank. The change of wording in the last resolution clearly indicates that funds were placed with UCO Bank for investment in units for a period of five days with expected yield of 21% p.a. In previous three cases, if in reality the in the boston massacre funds were placed with UCO Bank then the phrase 'through UCO Bank' would not have been used. This change of phrase reveals that the importance of health in the workplace nature of transactions was known to the Directors and that units were to be purchased for a limited period through UCO Bank and for the last transaction the amount was placed with UCO Bank. 1 Diabetes. The afore-quoted resolutions also reveal that when the funds were placed, say as, with Bank of America, with M/s. Infrastructure Leasing and Financial Services Limited, with Grindlays Bank and others, it has used the word with. Importance Of Health. However, when the purpose is otherwise, it has used the word through, say as, through Can Bank Financial Services, through Bank of America etc. Talcott Parson. Further,, in the resolutions, the period of importance of health and safety workplace, investment which is only for few days (i.e. 12, 5, 2 and 5) is mentioned.

It also mentions expected yield at 16.15%, 23%, 21%, 26.25% and 25% which would indicate that as a matter of fact nature of disadvantages, such transaction was nothing but loan. Purpose of having UTI units was to secure repayment of importance of health in the, loan, that is to say, in talcott parson case of failure to importance and safety workplace repay on due date, the units would stand forfeited. It is american colonists in the massacre also clear front para 2 of the resolution Ex.22 dated 1st February, 1991 that during the last week of December and in the month of January, 1991, the receipt of payments by MUL was relatively less and it was required to borrow funds or withdraw money from PSUs. However, in the documentation, the borrowings were required to importance be shown as sales of investments. The relevant part of resolution reads as under:- . in Type Essay our documentation we have to show the borrowing as sales of our investments. Therefore, it is proposed to show such borrowing as reduction in our investments. This has been discussed with Company Secretary also who is of health in the workplace agreeable for such treatment. This would indicate that whatever may be the documentation of purchase or sale of UTI units, the same would not reflect the free amateurs true and importance, real nature of how many died in the boston massacre, transaction. Admittedly, in the case of borrowing, MUL was preparing documents so as to reveal that the transactions were sale of investments, may be in the UTI Units or other such securities.

Further, PW4 Mr. Rajan Ramgopal specifically admits that the name of the broker did not figure or reflect on the record of MUL in the event of transaction of investment being through broker. He has also admitted that MUL was investing its funds in securities through banks and also through brokers quoting on behalf of the banks. Further, mere is nothing on record to indicate that Mr. R.C. Bhargava, Chairman-Cum-Managing Director and Mr.

S. Importance And Safety Workplace. Natrajan, Director (Finance), MUL who have passed the resolutions for investment of funds, did not know that the funds were meant for carrie novel, A-5. They were throughout monitoring the transactions in question but are not examined by importance of health prosecution for reasons best known to it This course adopted by a premier investigating agency in such a serious case, if there was real fraud or misappropriation, appears to be unusual. PW25 Investigating Officer Mr. Bhatnagar has admitted in american colonists massacre his evidence that he recorded the importance workplace statements of Mr. R.C. Bhargava and Mr. Natrajan during the investigation to ascertain if any other higher authority of MUL was involved in the case and Type, found that they were not involved directly. It is his say that the proposals put up by A-1 and A-2 were approved by Mr.

Bhargava and Mr. Natrajan but they were not aware that the investment in importance of health in the workplace fact has been made with A-5 through UCO Bank. Free Amateurs. They had bonafidely accepted the proposals put up by A-l and A-2. It is difficult to imagine that Superintendent of Police, CBI would not be aware of the Evidence Act which stipulates that he cannot depose on behalf of aforesaid two responsible persons of MUL i.e. the Chairman and Managing Director of of health and safety workplace, MUL and Director (Finance) of MUL. Whether they were aware of the fact that investment of the MUL funds was with A-5 through UCO Bank could have been deposed only by them and not by Investigating Officer. Apart from these salient lapses, from the evidence of PW1 Bhargava, who was Legal Advisor to the company, it emerges that- (a) The five transactions were not only sanctioned by the subcommittee consisting of Managing Director and died in the boston, Director (Finance) but were also approved by the Board; (b) Brokers representing the counter parties used to importance in the contact officials of the Corporate Finance department and the Director (Finance) might be knowing about the Think You Act same, that means Mr. S. Natrajan was knowing about the same; (c) No objection was raised during the internal or statutory audit. Comptroller and Auditor General of India had also audited the account. (d) MUL has not lodged any FIR nor made any grievance with regard to the said transactions; (e) After CBI enquiry, A-l and A-2 were promoted for their better performance; and (0 To the JPC necessary replies were given by the Board and Mr. RC Bhargava was summoned by the JPC.

(g) Mr. Bhargava, Chairman-Cum-Managing Director and Mr. Natrajan, Director (Finance) of MUL were fully aware of all the transactions in question. PW4 also admits that- (a) MUL used to invest in securities through brokers quoting on behalf of the banks on the basis of telephone calls; (b) The name of broker did not figure or reflect on the record of MUL in the event of transaction of investment being through the brokers; (c) Medasai Swaroop, the concerned Manager of the Canara Bank after preparing the cheques would hand over the same to him and he would in turn hand over the cheque to the representative of the bank or the brokers; (d) Because of the pressure of work he was not going to respective bank but the cheques were handed over to importance and safety the representative of the bank or to the broker under the instruction of either A-l or A-2; (e) During the relevant period foreign banks used to effect transfer of money from one city to another much faster than the national banks and they were able to do so during banking hours of the free amateurs same day; (0 The brokers who used to contact on of health behalf of the bank's clients and financial institutions during the 1 Diabetes relevant period included Mr. Of Health Workplace. Ashwin Mehta; (g) The writing contained on all the talcott parson vouchers and its language was his and importance, he used expression as either through UCO bank or through ANZ Grindlays bank.

PW3 Halasyam, Chief General Manager (Finance), who was promoted as the Director (Finance) from 1st June, 1991 has also stated that- (a) A-l used to put a wiitten note about the proposals for investments before the tilt disadvantages Director (Finance). With regard to the five transactions in of health and safety workplace question, in cross-examination, he admits that he did not have any personal information. (b) He admitted that looking at the BRs of UCO Bank, on the face of it, no suspicion would arise and that issuance of BRs necessarily indicates that bank issuing it would be holding the security covered under the said BR. The BR also would acknowledge the receipt of monies from MUL for the purchase of security, (c) He agreed that MUL had not suffered any monetary loss in any of the five transactions and got optimum yield and utilization from the point of investment by MUL. (d) He also admitted that with regard to the queries raised by the JPC, he and 1 Diabetes Mellitus, the Managing Director had discussed the same and he had given response of MUL to JPC after getting approval from Mr. Singh. Of Health And Safety In The Workplace. In that para-wise reply to JPC, it is inter alia stated as under:- l(b).

The Government has not issued any guidelines in regard to how many american in the boston the investment of surplus funds. In an effort to maximise the yield on surplus funds, the Board of Directors in and safety its meeting held on 4.5.1989 decided that surplus funds may be invested in the purchase of units of UTI, Central and State Government securities and public sector bonds either through scheduled banks or directly. Pursuant to this decision, MUL has been investing surplus funds through scheduled banks/wholly owned subsidiaries of Mellitus, nationalised banks. The Sub-Committee of the of health and safety in the workplace Board earlier nominated for PSU placements was authorised by the Board for investments in these securities. Among others the meeting held on carrie novel 4.5.89 was attended by Secretary, Finance and Secretary Industry.

All the investments were made with the prior approval of the Sub-Committee and placed before the Board for information. 2(b). To the of health and safety in the best of our knowledge, RBI has not issued any guidelines which are applicable to companies incorporated under the Companies Act for investment of surplus funds. MUL has complied with all the rules and regulations prescribed under the Companies Act, 1956 for investments of funds. Type 1 Diabetes. Therefore, the question of any violation does not arise. Of Health In The Workplace. 2(c). Carrie Novel. One or more Govt.

Directors have always been attending the Board Meetings of MUL. There has not been any dissent on any such investments. 4(e). After it was reported that some banks have committed irregularities in securities transaction, MUL stopped investing funds in securities w.e.f. 30.S.92 and instead has been placing surplus funds only as inter corporate loans. 4(g). The investments of these funds were authorised by the Committee of Directors consisting of Managing Director and Director (Finance) within the parameters approved by the Board in its meeting held on 4.5.89. Of Health And Safety Workplace. 5.1 . As per the joint Venture agreement dt. 2nd October, 1982 amongst Government of India, Suzuki Motor Corporation and Maruti Udyog Limited, Maruti is to be managed as a commercial enterprise with a view to providing its shareholders with a reasonable return on their equity investment in Maruti. Maruti used both nationalised and foreign banks to optimise the yield. 5.2 These transactions were reported to the Board and none of the Directors had objected to this as they were not considered to be irregular.

7. No irregularities in investment of funds was ever pointed out in any internal/statutory audit/government audit report. Before. For the first time, in Government auditor's review of accounts dated 28th August, 1992, it was observed that investments through foreign banks -were not in conformity with BPE guidelines. 9(a). In all such transactions of purchase of units, funds were transferred to UCO Bank, Bombay by way of banker's cheques in favour of ANZ Grindlays Bank strictly in importance in the accordance with the written instructions regarding remittance of funds by 1 Diabetes UCO Bank, Bombay. The funds were not credited by Maruti to the individual account of Mr. Harshad Mehta. Maruti had no means to know or any knowledge how UCO Bank, Bombay used the funds paid by Maruti for purchase of units.

The fact that the funds were credited by UCO Bank came to the notice of MUL in October, 1992 when CBI started the enquiry. There is absolutely no connivance between any Maruti official and Mr. And Safety Workplace. V.N. Deosthali of UCO Bank or Mr. Harshad Mehta. These investments were made to optimise returns for the company and were made through a public sector bank. Maruti had no reason to suspect that the public sector bank was not doing things in american died in the massacre the straight forward manner. And Safety. In the first transaction, Maruti sold units worth Rs.5 crores to 1 Diabetes Essay UCO Bank, Bombay and received the money on 24th January, 1991. Maruti, thereafter bought back the and safety in the units after 32 days and the total cost of funds for talcott parson, this period amount to 12,75% per of health and safety annum.

Other four transactions were for investment of Rs.1O.52 crores, Rs, 10.84 crores, Rs.7.62 crore and Rs. Free Amateurs. 10.39 crores for period of 12 days, 5 days, 2 days and 5 days with the expected yield of 16.75%, 21%, 26.25% and 21% p.a. And Safety. respectively. In the circumstances, there is no need for the company to take any action. 10(a) The letters from colonists died in the boston massacre, UCO Bank, Bombay were addressed to Maruti Udyog Limited and were received in the Finance Department Maruti Udyog Limited followed the written instructions of UCO Bank, Bombay regarding the remittance of funds through ANZ Grindlays Bank. In the first case Maruti gave physical delivery of units and received back the same in February, 1991 after expiry of 32 days. In respect of other 4 investments which were only for of health and safety workplace, very short periods no physical delivery of units was taken.

Maruti received Bank Receipts from UCO Bank, Bombay for all transactions of investment except for the last investment of Rs.10.39 crores for 5 days in May, 1991, These funds were received back alongwith the expected yield. As UCO Bank, Bombay did not deliver the Bank Receipt in the last case, Maruti altogether stopped dealings with UCO Bank. The aforesaid para-wise reply given by the MUL to JPC establishes that- (a) Such transactions were an effort to maximise the yield on surplus; funds. Maruti Udyog is a joint venture company and is to manage as a commercial enterprise with a view to provide its shareholders reasonable return on their equity investments in Maruti. (b) The investment of talcott parson, these funds were authorised by the Committee of Directors consisting of Managing Director and Director (Finance). (c) The transactions were reported to the Board and none of the Directors had objected to importance of health in the workplace this and talcott parson, they were not considered to be irregular. (d) For the first time in Government Auditors Review of Accounts dated 28th August, 1992, it was observed that investments through foreign bank were not in importance of health and safety conformity with BPE guidelines. (e) In all such tran, actions of purchase of units funds, funds were transferred to UCO Bank, Bombay by way of bankers' cheques in disadvantages favour of importance and safety in the, ANZ Grindlays Bank strictly in Mellitus accordance with written instructions regarding remittance of funds by UCO Bank, Bombay. (f) There is absolutely no connivance between any Maruti official and Mr. V.N. Deosthali of UCO Bank or Harshad S. Mehta. (g) Investments were made to optimize return for of health in the workplace, the Company and were made through a Public Sector bank. (h) Funds were received back along with expected yield. (i) In the circumstances, there is no need for You Act Essay, the Company to take any action against the officers.

From the aforesaid evidence it is totally misconceived to contend that A-l or A-2 were having any dominion over the MUL funds. The aforesaid assertions by the MUL before the JPC would certainly mean that Al or A2 have not done anything dishonestly with the intention of causing wrongful gain to AS or wrongful loss to MUL or that Chairman and Managing Director Mr. Bhargava or the Director (Finance) were not knowing about importance and safety in the workplace such transactions through UCO Bank. What can be stated from the evidence discussed above is:- (1) Resolutions used the phrase through UCO Bank whenever necessary. It also used the words 'with UCO Bank' or 'with Bank' which ever is the Bank as per the nature of the transaction. (2) Admittedly documents maintained by MUL do not reveal true state of affairs. Apart from oral evidence, this is reflected in the Resolution Ex.22. Tilt Up Concrete. ' (3) It is totally misconceived to hold that A-l or A-2 were having any dominion over MUL funds/property. Funds were to be invested as per the decision of the Sub-Committee consisting of Chairman-cum-Managing Director and the Director (Finance). They were having dominion over such property. A-l or A-2 were only required to carry out the importance in the directions issued by the Sub-Committee. (4) Resolutions passed by the Sub-Committee were approved by the Board. None objected to it. Talcott Parson. (5) Even after inquiry by the CBI, in reply given to and safety in the workplace JPC, MUL has made its position clear that the funds were invested as a commercial transaction for getting optimum yield.

All the free amateurs witnesses on behalf of MUL stated that MUL has not suffered any loss in the said transactions. (6) Pending CBI inquiry, MUL considered that A-l or A-2 have not committed any wrong and they were promoted. (7) Issuing of cheques by Canara Bank in favour of Grindlays Bank was as suggested by the UCO Bank (A-3). Importance Of Health. (8) Further this was a commercial practice adopted by many banks for transmitting the funds at the earliest. This practice rightly or wrongly was developed with the PSUs and financial institutions. (9) PW4 Rajan Ramgopal admits that MUL used to invest in carrie novel certain securities through brokers and the name of the broker did not figure or reflect on the record of MUL. (10) In such a case, it would be difficult to hold that A-l or A-2 acted dishonestly in issuing cheques in favour of Grindlays Bank for transmitting the funds of MUL to UCO Bank, Bombay. (11) No objection was raised during internal or statutory audit despite the fact that Comptroller and Auditor General had also audited the importance and safety workplace accounts. For the reasons stated above, neither A-1 nor A-2 can be convicted for You Act, the alleged offences. No doubt A-2 is already acquitted by the Special Court. CASE AGAINST A-4 Before discussing the prosecution case against A3, I would deal with the prosecution case against A-4 who was working in the Clearing Department of Grindlays Bank, New Delhi. A-4 is convicted under Section 120B r/w Sections 409/467/468/471 of IPC and Section 13(2) of the PC Act. Importance And Safety Workplace. The appellant was convicted for substantive offence under Section 409 IPC for- (a) having credited bankers cheque no.645532 dt.25.2.1991 for a sum of Rs.5,05,03,250 issued by Canara Bank favouring Grindlays Bank into account of A-5 [the amount was paid by A-5 through UCO Bank to MUL]; (b) having credited bankers cheque no.646402 dt. 18.3.1991 for a sum of Rs.

10,83,75,000 issued by Canara Bank favouring Grindlays Bank into account of A-5; and. (c) having credited bankers cheque no.863237 dt.24.4.1991 for a sum of Rs.7,62,45,000 issued by Canara Bank favouring Grindlays Bank into account of A-5. In support of how many american colonists died boston massacre, charges, prosecution has relied upon the evidence of 4 witnesses of Grindlays Bank, i.e., PW9 Ravi Saluja, PW11 Suraj Tandon, PW12 Ashok Monga and K.K. Kuda PW15 and PW22 Mr. V. Rangarajan, an employee of Reserve Bank of India. It is importance of health contended on behalf of prosecution that from the evidence of witnesses of ANZ Grindlays Bank, the following stands proved- (a) That A-4 was the officer in up concrete disadvantages charge of the clearing department. (PW12) (b) The entries in and safety in the workplace respect of Type 1 Diabetes Mellitus, these transactions would have to be authorised by the officer in charge of the clearing department- in view of the amount involved-and, therefore, it would be authorised only by A-4 (PW12). Mr. Dwivedi, learned senior counsel appearing on behalf of A-4 submitted there is no evidence against accused for the offence for and safety workplace, which he is convicted. Essay. It is his contention that with regard to the handing over of cheque of Grindlays Bank, there is no evidence except that of Anuj Kalia PW16 that he accepted the said cheque and forwarded it for encashment.

But that would not mean that he was in any way party to any fraud. Next he submitted that prosecution witnesses themselves deposed before the Court that the cheques received by the Grindlays Bank were deposited in me account of Grindlays Bank and and safety, not in the account of A-5. For this purpose, he referred to the evidence of PW9 Ravi Saluja, PW11 Suraj Tandon, PW12 Ashok Kumar Monga, PW15 Kanwal Krishan Kuda. He further submitted that even witness from Canara Bank PW2 Meda Sai Swaroop has also deposed that cheques were credited in the account of Grindlays Bank. He also referred to evidence of PW14 Mr. Prem Shanker Joshi. He relied upon talcott parson evidence of DW5(8) Atul Manubhai Parekh. Finally, he has drawn our attention to the evidence of PW25 Mr. B.C. Bhatnagar, the Investigating Officer, who deposed that there were number of officers involved, and referred to the part of PW25's deposition, wherein he stated that-he does not remember if he had made any application/request for production of documents to importance of health in the workplace the said bank during the said period. He did not remember if he had conducted any search and seizure from the said Bank with regard to the documents like attendance register, duty roster or any other similar document showing the presence of particular officer at particular time.

For considering the contentions raised by the learned counsel for the parties, I would refer to free amateurs what emerges from the evidence of the relevant witnesses:- PW9 Ravi Saluja states that the importance of health workplace cheques so received by the ANZ Grindlays Bank for carrie novel, clearance were sent to the clearing department for further processing. The said department would verify and tally the particulars as appearing in and safety in the the pay in slip and the related cheque. The centralized branch of ANZ Grindlays Bank then would make the consolidated statement and up concrete disadvantages, arrange to send the cheques received for clearance to the clearing house of RBI. There is also a category of cheque known as bankers' cheque, that is to say, a particular bank issues its cheques in of health in the favour of carrie novel, another bank. In such a case, the issuing bank can use the importance of health and safety format of pay order also. On seeing Ex.28, he stated that it is carrie novel inter bank cheque in favour of Grindlays bank issued by Canara bank bearing 'Payee A/c only' and importance of health and safety, stamped 'not transferable'. There is a rubber stamp of Grindlays bank on its reverse indicating that the said bankers cheque is 1 Diabetes Mellitus cleared. He states that Grindlays bank would dispose-of the importance and safety workplace proceeds of the said cheque as per the covering letter. He identified A-4 R.N. Popli, an employee of 1 Diabetes Mellitus, Grindlays bank, but stated that he was not aware about his posting during the relevant period i.e. in the year 1990 to importance and safety 31.5.1991. PW12 Ashok Kumar Anant Ram Monga states that he was overall in charge of the free amateurs ANZ Grindlays Bank branch along with the Manager and in of health that capacity he used to have supervision over the working of the concerned clearing department.

He states that in these types of transactions there are two authorizations required, the first authorization relates to giving credit to 1 Diabetes Essay the third party which is generally given by Branch Manager, Marketing Department who is known as Relationship Manager or Account Manager and importance in the, the Funds Manager. The objective of drawing the bankers cheque was to provide speediest or fastest clearance of such instruments which was not possible through other clearing settlements available to the customers, namely, MICR. If the instrument is cleared through MICR clearance, the customer gets funds only on third day. Think. The other settlement which is high valued settlement which was introduced by RBI in of health and safety workplace the year 1985 in response to carrie novel the needs of the business community as a mode of faster settlement also took minimum two days to provide clearance of cheques. He was shown entry Ex.71(4) of of health, dated 13.3.1991 into the accounts of Harshad S. Mehta. He stated that the then officer in charge of clearing department had authorized the said entry to be made in the statement of 1 Diabetes Essay, account. He could not recall the name of the said officer who was in charge of importance and safety in the workplace, clearing department. He agreed that in 1991-92 there was a practice of crediting the proceeds of the bankers cheques into the account of third party other than its payee.

However, it was extended to only certain high networth customers like British Airways, Classic Financial Nizhewan Travels and in the boston, Harshad Mehta Group which list is not exhaustive and importance and safety in the workplace, he came across the instances in case of the said parties where their bank had allowed such credits. How Many American Died In The. The Grindlays bank had not received any complaint from MUL for crediting the importance of health in the workplace amounts of said five pay orders to the account of third party. He was asked about the category of You Act Essay, customers regarded as High Networth customers. He replied-such classification is generally given by the concerned manager of the bank having regard to the deposits maintained by the customer or other business potentials. And Safety In The Workplace. The services to be extended to the customers like high networth customers would be decided by the branch manager. In the cross- examination, it is his say that all the five pay orders which were shown to him being Ex.28, 30, 32, 34 and 36 were sent for in the boston massacre, inter Bank Clearance by the Grindlays bank. The amount of these pay orders was debited into the account of the in the issuing bank and credited into the account of Grindlays bank.

The accounts of the issuing bank and up concrete disadvantages, payee were with the RBI. He admitted that it is and safety in the workplace only after credit of the proceeds of the said five pay orders into the Grindlays bank account that the proceeds thereof in turn were credited into the account of A-5. He further stated that during the relevant period i.e. in the year 1990-91, to his knowledge, some other banks in this country were also following such practice. There was no prohibitory order, direction, or guidelines from the RBI prohibiting the banks to follow such practice during the relevant period i.e. 1990-91. He stated that RBI was required to issue guidelines prohibiting such practice somewhere in died in the boston September/October, 1992 as many banks were indulging in such practices. It is his say that RBI has never taken any action against the Grindlays bank in respect of Five pay orders shown to importance of health and safety in the him earlier.

He also stated that Grindlays bank had not received any complaint from MUL for crediting the amounts of free amateurs, said five pay orders to the account of third party. It is his say that Grindlays Bank has not received any complaint or claim in respect of said five pay orders from Canara Bank, UCO Bank or Harshad S. Mehta. The said parties have also not initiated any action in any court of law in respect of negotiation of said five pay orders at any time. We would refer to the following few relevant questions and their answers given by this witness:- Q. Having received the funds under the importance of health and safety in the workplace Pay order payee bank would credit its proceeds into the account of the party depositing the carrie novel said pay order? A. When the instrument like pay order is and safety workplace drawn favouring Grindlays bank then the same has necessarily to be deposited into pits i.e., Grindlays Bank Account with RBI. Talcott Parson. Q. Would it be correct to say that if any bankers cheque is made payees account and non transferable then in the ordinary course the payee bank cannot credit the proceeds thereof in to the account of third party? A. Yes Q. If your customer gives the instruction for giving credit of the proceeds of such pay order to any third party then the of health workplace same would be permissible?

A. Yes, i. the customer is in the list of high networth. To the Court:- Q. You have stated about the category of customers regarded as High Networth customers. Could you elaborate? A. Carrie Novel. Such classification is generally given by the concerned manager of the bank having regard to the deposits maintained by the customer or other business potentials. Q. Workplace. Such practice being in deviation of the how many american died in the boston usual practice, was the permission of the RBI obtained as far as your bank is concerned? A. No. Q. You have stated that RBI issued detailed guidelines somewhere in September - October, 1992 expressly prohibiting such practice of negotiation, does that not mean that RBI never approved of such practice? A. Yes. (witness volunteers) RBI never objected to it and probably it might not be aware of such practice. All the five pay orders which were shown to me being Ex.28, 30, 32, 34 and importance of health, 36 were sent for inter Bank Clearance by carrie novel the Grindlays Bank.

It is correct that the amounts of the said pay orders were debited into the account of issuing bank and in the, credited into the account of Grindlays Bank. The account of the issuing bank and payee bank are with the 1 Diabetes Essay RBI. It is correct that it is only after credit of the proceeds of the said five pay orders in to the Grindlays Bank account that the proceeds thereof in turn were credited into the account of accused no.5. PW15 Kanwal Krishan Kuda with regard to the credit voucher dt.26.4.1991 into the account of Harshad S. Mehta, states that the same was approved by him and and safety, it bears his initials. The entry appearing therein is 1 Diabetes correct and the same was prepared on the basis of credit advice received from the RBI. He could not recollect who was or who were the concerned officers of the treasury department, who would be giving such instructions as there were many such officers. PW22 V. Rangarajan states that the bankers cheque/pay order issued by importance and safety one bank favouring other bank are negotiated as under:- The payee bank would deposit the cheque for clearance in talcott parson clearing house and RBI would settle the payment thereof by giving credit into and safety, the account of payee with RBI. In view of the aforesaid evidence, it can be stated without any doubt that all the five pay orders namely Exs.28, 30, 32, 34 and 36 were sent for free amateurs, inter bank clearance by the Grindlays Bank. The amount was credited in the account of importance and safety, Grindlays Bank. Hence, it is Type Mellitus Essay established that the amount of account payee and and safety, non-transferable pay orders were only free amateurs, credited in importance in the workplace the account of Grindlays Bank. In this set of free amateurs, circumstances, it is not necessary to discuss the relevant provisions of Negotiable Instruments Act that account payee non-transferable cheques cannot be credited in anybody else's account.

As such, the entire prosecution against A-4 was totally on an erroneous assumption that A-4 got the amount of account payee cheque bearing stamp non-transferable credited straightway in the account of A-5. Importance Of Health And Safety. If the amount is credited in the account of Grindlays Bank, question is-how is A-4 liable? There is nothing on record to establish who directed that the said amount should be credited in the account of A-5. The evidence led by the prosecution nowhere reveals that A-4 credited the said amount into the account of A-5. IO has not verified at talcott parson, whose instance the amount which was credited in the Grindlays Bank account was specifically credited in the account of A-5. The evidence of PW12 Ashok Kumar Monga also reveals that there was a practice of crediting the proceeds of the banker's cheques into importance of health and safety workplace, the account of how many american boston, third party in workplace case of carrie novel, high-networth customers like British Airways, Harshad Mehta's group and others and such category of customers was generally given by the concerned Manager of the bank having regard to the deposits maintained by the customers or other business potentials. While convicting the accused, the trial court has not been able to segregate the fact that even assuming that what was done by Grindlays Bank was irregular that does not necessarily mean that it was done by the appellant. None of the witnesses of the bank have been able to clearly point out of health and safety as to where the appellant was posted during the relevant period nor his initials are identified and nothing has been brought on record that he credited the said cheques in the account of A-5 or he was concerned with the credit of the said amount in carrie novel favour of in the workplace, A-5.

In the absence of any such evidence, the charge under Section 120B and substantive offences under Section 409 are not proved. It is apparent from the testimony of I.O. that no effort was made to collect any material which would have shown where the appellant was posted during the relevant period nor any record like the duty register was seized by the I.O. He admits that in matters of debit and credit, various officers at different levels were involved. The prosecution has failed to produce any evidence oral or documentary which would go to show that the appellant had anything to do with the american colonists died boston credit of the proceedings of the pay order into the account of A-5. Hence, from the evidence as it stands, it cannot be stated that A-4 was in- charge of the clearing department and responsible for giving such credit in favour of importance in the, A-5. In view of the aforesaid state of evidence, the conviction of A-4 for any offence including for the substantive offences under Section 409 IPC cannot be sustained.

CASE AGAINST A-3 The case of prosecution against A-3 is that:- (a) He abused his position as public servant by allowing use of MUL's funds to be wrongly obtained by tilt disadvantages A-5 and, therefore, he is guilty of the offence under Section 13(l)(c) r/w 13(2) of of health and safety workplace, PC Act. (b) He fabricated a set of letters written on the letter head of UCO Bank representing fraudulently that UCO Bank was entering into a transaction with MUL. He also created a set of BRs (signed by him purporting to be an accountant although he was an Assistant Manager). (c) His fraudulent misrepresentations of showing a transaction of talcott parson, purchase/sale of securities between UCO Bank and MUL were to enable A-l, A-2 and A-5 to misappropriate the funds of MUL. Therefore, apart from the charge of of health and safety in the workplace, conspiracy against A-3, he is also charged with the carrie novel offence under Sections 467,468 and 471 of of health and safety, IPC. (d) He forged the BRs purporting to be the carrie novel representation that a set of securities was being held by UCO Bank on behalf of importance in the workplace, MUL and the same had been sold by UCO Bank to MUL and american in the massacre, thereby committed an offence under Section 467 IPC. (e) He forged the letters and he dishonestly made and/or signed the documents with the intention of causing it to be believed mat such document was signed under the authority of UCO Bank. He is, therefore, guilty of offence under Section 468 read with Section 464 IPC. (0 Having forged the documents as aforesaid, he used these documents and, therefore, he is guilty of the offence as charged under Section 471; and. (g) That the documents created by A-3 were intended to misrepresent the position of UCO Bank is also clear from the fact that the identification (which should have been put on the document were it a transaction for and on behalf of a client) was not so placed on the document. This is the evidence of PW14. The intention of A-3 to misrepresent to importance in the workplace MUL that there would be a transaction between MUL and up concrete disadvantages, UCO Bank is clearly established. Importance Of Health And Safety In The. It is contended on Think Essay behalf of the prosecution that from the evidence of the witnesses following stands proved:- (a) That the documents were not prepared in the normal course of business but outside the office. (PW6) (b) That the UCO Bank's branch was not authorised to conclude deals (PW7). If there had to and safety be a genuine transaction of sale of securities between the UCO Bank and MUL then that deal would have to be concluded between the Head Office of the bank and MUL. (c) The Bank (as a corporate entity, and a Govt. Talcott Parson. Company) could not lend its name to a private broker to enable him to obtain funds from any other Public Sector Undertaking, the identity of the private broker being kept secret.

This would constitute a clear deceit upon a Public Sector Company - since it was done not for of health workplace, any commercial purpose but to Think Before deceive the Public Sector Undertaking into placing its funds with that Bank. The question of the deal being on behalf of the broker legitimately and commercially did not arise. (d) It is submitted that the evidence of the officers of the UCO Bank that the Bank would act for the brokers, is being misconstrued. The banker can, on behalf of the broker, undoubtedly undertake such activities as are common in commercial usage. However, it is obvious that such an activity should not be illegal, or to attain unlawful purposes i.e. to and safety in the deceive another corporate entity. If MUL had authorised placement of funds only carrie novel, with PSUs, then it is obvious that it would not be in the interest of the UCO Bank to of health and safety in the lend its name to died massacre a broker to obtain funds from a PSU - since it would constitute a deceit upon the other PSUs. (e) A-3 wrote letters which constituted a clear representation to MUL that it was entering into a transaction with UCO Bank - it is importance workplace apparent from the talcott parson plain language of the letter. It is clear that A-3 would not be authorised to of health workplace write such letters unless he had been permitted to do so by the Head Office. On this apparent tenor, the letter would commit the UCO Bank personally to a transaction of sale/purchase of securities and how many massacre, A-3 was not authorised to do so. The letters written by importance and safety workplace A-3, therefore, were purporting to be with an authority which he did not possess and purporting to commit the Type bank to importance and safety workplace an agreement thereby clearly being forgery. PW14 and PW21 also (employees of UCO Bank) have pointed out that only Head Office used to give instructions for deals on behalf of the Bank. (f) That the documents created by A-3 were intended to misrepresent the position of the UCO Bank is also clear from the fact that the identification, which should have been put on the document that it was a transaction for and on behalf of a client, was not so placed on american in the boston massacre the document-this is the importance and safety in the evidence of PW14.

This intention of A-3, therefore, to carrie novel misrperesent to MUL that there would be a transaction between MUL and UCO Bank is clearly established. The prosecution has further charged A-3 with forgery for writing two letters, i.e. the letters (1) dated 23.1.1991 (Ex.58) (Charge nos.8, 10,11) and importance workplace, (2) dated 13.3.1991 (Ex.60) (Charge nos.17, 18, 19) on the letter-head of UCO Bank, Hamam Street Branch to MUL. Further, it was pointed out carrie novel that A-3 could not have written the letters Ex.58, 60 and 61 on behalf of importance of health in the workplace, UCO Bank. Mr. Mahesh Jethmalani who appeared as amicus curiae for A-3 referred to the RBI policy circular dated 26.7.1991 and submitted that the colonists in the said circular nowhere prohibits the bank even after 26.7.1991 to act as broker on behalf of their clients. It only provides that banks cannot issue bank receipts. Prior to that there was no such prohibition and it only provided that such BRs must be backed by units/securities. He referred to the letter dated 13.3.1991 written by A-3 to MUL [Ex.60] and Ex.23, which is an agenda note for importance and safety workplace, the meeting of the Directors for investment of funds to be held on 13.3.1991 and the resolution of the tilt up concrete disadvantages same date passed by and safety the Chairman and the Managing Director as well as Director (Finance) of MUL.

He submitted that in carrie novel the letter dated 13.3.1991 written by A-3 it is in the workplace nowhere stated that MUL was purchasing units from UCO Bank. With regard to crediting of funds in A-5's account, it is submitted on behalf of A-3 that the talcott parson evidence on record discloses that it was not A-3 who allowed MUL funds to be wrongfully gained by A-5. MUL's funds were credited into the account of of health and safety, A-5 allegedly by A-4. The funds were already credited to A-5's account by Grindlays bank. New Delhi from where the same were transferred under the instructions of PW23 to A-5's account in Grindlays Bank, Bombay. UCO Bank received funds already credited to A-5's account in Grindlays Bank, Bombay. Moreover, when UCO Bank received those funds from Grindlays Bank, Bombay, the up concrete disadvantages same were received under credit advices, specifically directing UCO Bank that the proceedings of the said cheques were for workplace, the credit of A-5's current account No.1028 with UCO Bank.

The credit advices for the five cheques are Ex.l26-A to Ex.l30-A. There was no illegality on the part of A-3 and further there is no evidence of talcott parson, any actual loss caused to anybody or of intention to and safety in the workplace cause loss to anybody. In the absence of talcott parson, any evidence of importance and safety workplace, dishonest intent, the how many colonists charge under the PC Act must fail. It is submitted on behalf of A-3 that charges of forgery have been framed on of health and safety in the the assumption that Exs.58 and 60 are forged. The accused is free amateurs convicted in ignorance of the fact that banks were entitled in law to act as agents for their customers and in importance and safety UCO Bank this facility was offered to several brokers including A-5 as it was a lucrative source of income to the Bank. For this, reference is also made to the evidence of PW7 Karkhanis, PW14 Prem Shanker Joshi and PW21 M.V. Shidhaya (both employees of UCO bank). It is further contended that PW7 Karkhanis stated that the alleged letters could not be written by A-3.

This answer was clarified during cross- examination when he stated that as to why A-3 was not authorised to do so. He says that A-3 was not supposed to write such letters on behalf of UCO Bank as the Hamam Street Branch could only transact business on behalf of brokers and could not transact business concerned with UCO bank's own investment. The fact of the matter however is that when A-3 addressed the tilt letters, he was not dealing with the Bank's investment but with the securities transactions of A-5. There is no evidence that letters such as Ex.58 and 60 could not be written by and safety in the the Hamam Street Branch of UCO Bank when it was dealing on behalf of its account holders in free amateurs transactions in securities. Of Health And Safety. On the contrary, addressing such letters would be a necessary part of the function of tilt up concrete, acting as routing agents for their account holders, inasmuch as, it is part of the function of an agent to communicate receipt and delivery instructions to the counter party. Learned counsel also high- lighted that resolutions passed by MUL indicate transactions were for loan. He also submitted that in the alleged meeting in April/May, 1989, if there was any such conspiracy then A-5 would not have acted as the broker for MUL in the year 1990. He submitted that in the year 1990 as per the record produced by the prosecution, A-S acted as broker of MUL in 13 other transactions. Similarly, he pointed out the resolution Ex.24 along with the agenda and submitted that investment of Rs. 10.84 crores in the units was through UCO bank meaning thereby bank was not the seller of the units but the seller was somebody else, on whose behalf UCO Bank was acting as broker. Further, the investment was only for five days and expected yield was 21% per importance and safety in the workplace annum which normally no bank would pay.

He further referred to Ex.40 which is a resolution as well as agenda of the meeting which was held on 24.4.1991 to point out that MUL was investing funds with Grindlays bank as well as Bank of America for getting higher yield. He referred to evidence of PW21 (Vol.6 page 1038 paragraphs 4 and 5) and pointed out that bank was agent and broker on behalf of its clients and for free amateurs, that it was getting commission and importance of health in the workplace, that commission was credited in the bank's account by debiting the disadvantages same in the account of its clients. For this purpose, he referred to Vol.25 page 6895 and relevant vouchers. Lastly, he submitted that A-3 is not at all connected with the and safety 5th transaction which took place without BRs because at the relevant time he was transferred to another branch. For mis purpose, he referred to evidence of Before Essay, PW7, wherein it is stated mat A-3 was transferred from 25.4.1991 to 15.5.1991 during which period last transaction took place.

He submitted that for BRs Ex.38 dated 13th March, 1991, Ex.39 dated 18th March, 1991 and importance in the workplace, Ex.41 dated 24th April, 1991, A-3 has been erroneously charged for forging the how many died in the boston massacre BRs on the assumption mat UCO Bank did not hold the units (or which the BRs were issued. It is of health and safety submitted that the charges proceed on talcott parson an incorrect assumption that me BRs were issued on of health and safety behalf of UCO Bank. BRs. were issued on behalf of A-5 and the same were backed up by more than adequate units belonging to A-5. The charge of forgery is accordingly misconceived and untenable. He submitted that after RBI circular dated 26.7.1991, it was irregular for Think, banks to issue BRs on behalf of their broker clients. Prior to that date, however, it was the practice of UCO Bank and in the workplace, other banks to issue BRs on behalf of their broker clients. It is submitted that the question which arises in the instant case is - whether the BRs issued by A-3 were backed up with units belonging to A-5? Although nine charges have been framed on this aspect, the CBI has undertaken no investigation whatsoever to discover whether the BRs were backed up by securities belonging to Essay A-5. Had the CBI undertaken this simple exercise, this trial might never have seen the light of the day and the accused would not have been harassed. It is further pointed out that in an almost identical case (RC 8 (BSC)/94/Bom.), the CBI investigated the issue whether the BRs issued by UCO Bank (or A-3) were backed up by securities belonging to A-5.

On discovering after investigation that the BRs were indeed backed up by importance in the workplace securities, the CBI filed a closure report Ex.A-5-116 (p.6016 to You Act 6032 vol.20) before the Court and the said report was accepted on 17.3.1997 It is also submitted that in any event, in the instant case, there is clear, precise and unrebutted evidence that each of the BRs issued by UCO Bank and signed by A-3 was backed up by units, belonging to A-5, in excess of the quantum of units for which BRs were issued. Not only are the charges pertaining to forgery of the BRs factually misconceived, as aforestated, but the importance of health and safety charge of died boston massacre, forgery is based on a misconception of law. A document containing a false statement is and safety in the not a forged document. It was next submitted that the argument of CBI that the carrie novel letters were typed outside the office of UCO Bank does not mean that these are forged documents. The evidence of PW6 shows that in 1991 there was only one typewriter in Hamam Street Branch of UCO bank which was being used since 1983 and there was heavy work in and safety the office and talcott parson, that 30 to 40 transactions of such work were daily carried out. In the circumstances, from the of health workplace fact that document was typed outside the bank, 'dishonesty' cannot be attributed to the accused.

It is submitted that once the free amateurs conspiracy charge fails, the first three transactions are outside the jurisdiction of the importance of health Special Court. A-3 is not concerned with the fifth transaction. Hence, in any case the conviction recorded for charges pertaining to the first three and 5th transactions must be set aside on this ground alone. Talcott Parson. For appreciating the contentions, we would refer to the Circular dated 26.7.1991, issued by the Reserve Bank of India, which reads thus:- Investment portfolio of banks Transaction in Securities It is a matter for great concern for us that certain banks are engaged in types of transactions in securities which they should not be undertaken. A list of such transactions is appended. (i) Ready forward (but-back) deals at rates which have no relevance to the market rates, inter alia, with a view to window dressing their balance sheet/compliance of SLR requirements. Of Health And Safety. (ii) Double ready forward deals with a view to covering their oversold position in a specific security. (iii) Sale transactions by carrie novel issue of Bank Receipts (BRs)/SGL forms without actually holding the securities/without having sufficient balance in their SGL accounts. (iv) Issuing BRs/SGL forms on behalf on their broker clients without safeguarding banks' interest. Importance In The. 2. You may be aware that with a view to helping the banks to overcome various deficiencies in the longterm securities market and to talcott parson enable them to manage their short-term securities market and to enable them to manage their short-term cash deficit/surpluses more efficiently, we have permitted banks to of health in the enter into buy-back deals in Type Mellitus Government securities among themselves (and not with their non-bank clients). It was our expectation that such deals will be undertaken by the selling bank, only if it holds sufficient securities (either in the physical form or in SGL account), at market related rates and such deals will be properly reflected in their books of account.

However, we observe that certain banks have been resorting to this type of transactions, without actually holding sufficient securities either in physical form or in their SGL forms for want of sufficient balance), at rates which have no relevance to importance and safety workplace market, with a view to colonists died in the window-dressing their profitability/maintenance of SLR requirement with the importance of health and safety in the tacit understanding with the carrie novel counter party banks. Some of the banks appear to be taking outright oversold position in securities and in their desperate bid to cover the oversold position in a particular/ securityfies enter into double ready forward deals and other banks oblige them in the matter. 3. Another disquieting feature observed is the extensive use of BRs by banks. It has been our intention to ensure that the banks do not undertake sale transactions in securities without actually holding them and do not issue BRs unless they are in workplace a position to deliver the talcott parson securities within a reasonable time. Contrary to our above expectation, banks have been issuing BRs freely (without regard to whether they will be in a position to deliver the importance securities there against within a reasonable time) and against 1 Diabetes, an initial outstanding BR, a series of transaction are put through by further issue of BRs and in the final analysis only the BRs are exchanged and no security is importance in the workplace delivered. Some of the banks have also been issuing BRs only on behalf of their broker clients, without verifying whether their broker clients hold the carrie novel securities covered by the relative BRs. 4. It will be absolutely essential for your bank to frame and implement a suitable investment policy to frame and implement a suitable investment policy to ensure that operations in securities are conducted in accordance with sound and acceptable business practices. While evolving the policy you are requested to keep in view the following guidelines: (i) Under no circumstances, the bank should hold a oversold position in any security, that is to say that no sale transactions should be put through without actually holding the security in of health its investment account. (ii) All the transactions put through by bank either on outright basis or ready forward basis and whether through the mechanism of/ SGL Account or Bank receipt should be reflected on the same day in its investment Account and accordingly for SLR purpose, wherever applicable. Free Amateurs. (iii) Transactions between your bank and another bank should not be put through the brokers' accounts. The brokerage on the deal payable to the broker, if any (if the deal is put through with the help of a broker) should be clearly indicated on importance the notes/ memorandum put up to the top management seeking, approval for putting through the transaction and tilt disadvantages, operate amount of brokerage paid, broke-wise, should be maintained. (iv) For issue of BRs, the banks should adopt the format prescribed by the IBA and of health workplace, should strictly follow the Before You Act Essay guidelines prescribed by importance of health and safety in the workplace them in this regard. Subject to above, the banks should issue BRs covering their own sale transactions only and should not issue BRs on behalf of their constituents including brokers. Free Amateurs. (v) The banks should be circumspect while acting as agents of their broker clients for carrying out transactions in securities on behalf of brokers. Of Health And Safety Workplace. (vi) Any instance of return of SOL form, from the Public Debt Office of the Reserve Bank for want of Mellitus, sufficient balance in importance in the workplace the account should be immediately brought to our notice with the details of the transactions, 5. We shall also be glad if a copy of the Before Essay policy framework for undertaking transactions in securities approved by your bank's Board, is forwarded to us.

6. Importance Of Health And Safety In The Workplace. Please acknowledge receipt, Yours sincerely, Sd/-(A. Ghosh) As stated by PW7 that SGL Form (Subsidiary General Ledger Form) can be only between the persona whose name figure on the ledger and free amateurs, the bank. The advantage of SGL is that banks are required to maintain their balance and importance and safety, every bank's name is with the Public Debts Office with the RBI. When one bank is to sell security to any bank instead of physically moving the security papers, they issue SOL Forma. They debit one bank and credit other bank. From the evidence and above Circular, the following emerges- (a) Admittedly, the aforesaid Circular is issued after the five transactions were over. (b) The aforesaid Circular specifically requests the banks to talcott parson evolve investment policy to ensure that operations in securities are conducted in accordance with sound and acceptable business practices by keeping in view the and safety in the workplace guidelines mentioned in paragraph (4). Prosecution has not produced off record policy evolved by the UCO Bank after this circular. (c) The Circular also specifically reveals that certain banks were engaged in type of transactions in securities which they should not be undertaking and list of such transactions inter alia includes the sale transactions by issue of BRs without actually holding the securities and secondly issuing of BRs on carrie novel behalf of their broker clients without safeguarding bank's interest. Importance And Safety Workplace. Thereafter, the RBI directed to frame and implement a suitable investment policy to ensure that operations in securities are conducted in accordance with sound and acceptable business practices. Free Amateurs. RBI also requested that while evolving the policy the guidelines mentioned in paragraph 4 of the Circular should be kept in mind and the bank should issue BRs covering their own sale transactions only and should not issue BRs on behalf of their constituents including brokers. The banks should be circumspect while acting as agents of their broker clients for carrying out transactions in securities on behalf of brokers. (d) These guidelines would indicate that till the and safety date of issue of guidelines banks were issuing BRs on behalf of their broker clients. It was their investment policy.

Further, the restriction which was suggested for framing the tilt disadvantages policy was that banks should be circumspect while acting as agents of their brokers client for of health, carrying out transactions in securities on up concrete disadvantages behalf of brokers. This would also indicate that there was no prohibition that bank should not act on behalf of their broker clients for carrying out transactions in securities. In any set of circumstances, the and safety workplace aforesaid circular would reveal that till 26.7.1991 many banks were adopting the practice of issuing BRs on behalf of their broker clients and the transactions were undertaken in securities on behalf of their brokers. Talcott Parson. Hence, the RBI clearly recognizes that some banks were indulging in importance in the such transactions. What was objected by the said circular was that banks were issuing BRs without verifying whether their broker clients were holding the security covered by the relative BRs and thereafter the policy was suggested to all that BRs should be issued covering their own sale transactions and how many colonists in the massacre, they should not issue BRs on behalf of their constituents including brokers.

In this case, the aforesaid five transactions have taken place prior to importance of health 26.7.1991, therefore, assuming that UCO Bank has evolved such policy of not issuing BRs on behalf of its brokers as directed by the RBI, then also it would not mean that by how many american colonists died boston issuing BRs prior to 26.7.1991, he has committed any irregularity. As stated earlier, there is nothing on record to suggest that BRs were not backed by UTI units. On the contrary, defence has led evidence that BRs were issued backed by units, which we are not required to discuss. (e) There is no other prohibition under any law or guidelines and the learned Solicitor General was not in importance and safety in the position to point out any other prohibition debarring the talcott parson banks from issuing any BRs, particularly when the BRs were backed by necessary securities. (0 Further, it is for the prosecution to establish that BRs were issued by and safety in the workplace A3 without being backed by UTI units. Admittedly, there is no such evidence. On the contrary, there is sufficient evidence on died boston record that for the first transaction, MUL gave 35 lacs units for taking loan.

As soon as amount was refunded on of health due date, the said units were also received from Think Before You Act, MUL by A-5. For the remaining three transactions admittedly BRs were received and this is also stated in the reply given by MUL to JPC. Of Health In The. For the how many colonists died boston massacre 5th transaction, as the of health and safety in the workplace BRs were not received by talcott parson MUL, transaction was over within five days, but there is no evidence that UCO Bank was not holding the units for the said transaction. From the evidence on record it cannot be held that A-3 had issued BRs without being backed by sufficient number of securities i.e. UTI Units. No witness from the bank has stated that A-3 was required to maintain the account for such transactions. On the contrary, it has come on record that practice of maintaining register was dispensed with because of increase of importance and safety, such work with the talcott parson bank. Witnesses from MUL have specifically stated that looking at the BR it would be difficult to say that BRs were issued without securities. PW3 Halasyam admitted that looking at in the, the BR of UCO Bank (Ex.4 dated 24.4.1991), no suspicion would arise on the face of it.

PW7 Karkhanis has specifically stated that UCO Bank used to act as a routing bank and that such transactions were done through the broker's account and were not treated as transactions of UCO Bank. (g) The evidence on record clearly establishes that for the 5th transaction A-3 cannot be held responsible, because at the relevant time he was transferred from Hamam Street Branch. This has been specifically sated by PW7 Karkhanis in his deposition. He has stated that in the month of April, 1991, accused no.3 was transferred from Hamam Street Branch to Hingha Branch near Nagpur. In the Type 1 Diabetes Essay month of May, 1991, he was again called back to Hamam Street Branch but between 2nd May, 1991 to importance workplace 7th May, 1991, A-3 was not in Hamam Street Branch. He has also stated that he would not be able to say who transacted the transaction dated 2nd May, 1991 with MUL. This also indicates faulty investigation. Hence, for the fifth transaction, between 2nd May to 7th May, it has been brought on record by the prosecution that A-3 was not working at the UCO Bank, Hamam Street Branch. At the relevant time, he was transferred to Hingha Branch, Near Nagpur. Further, the resolution dated 30.4.1991 passed by the MUL clearly reveals that the funds were placed with UCO Bank for investment in how many colonists died boston massacre units for a period of five days w.e.f. 2nd May, 1991 at importance in the workplace, an expected yield of 21% p.a.

The prosecution has failed to prove that A-3 paid the said amount to how many in the massacre A-5. (h) The evidence of witnesses from the Bank reveals that such transactions were the commercial practice of the and safety workplace Bank- (i) PW7 Karkhanis has stated that UCO Bank, Hamam Street Branch was doing business on behalf of brokers including A-5 Harshad S. Mehta. He admitted that Switch transactions were the transactions conducted by the UCO Bank for buying and selling the carrie novel securities on behalf of its clients including brokers. The negotiations in respect of such transactions were conducted by the clients directly with the counter party. Importance Of Health And Safety Workplace. UCO Bank used to act as a routing bank in such transactions. The said transactions were done through the Type Essay brokers accounts and workplace, were not treated as transactions of UCO Bank. The Hamam street branch used to carrie novel conduct its transactions on the instructions of the head office and under the instructions of its clients on their behalf.

UCO Bank used to undertake such transactions on in the behalf of its clients on charging its commission and that the bank had made substantial profit by undertaking such transactions. As per Mr. Barve who was also one of the Managers, there were 18 such brokers. Whenever switch transactions used to take place under the instructions of the brokers, their instructions to receive or deliver securities were sent to 1 Diabetes Mellitus the counter party along with the cost memo and BRs. The BRs and cost memos used to of health and safety in the workplace be of UCO bank. The brokers' instructions used to be on the letter head of the broker. Mellitus Essay. The purpose of sending brokers instructions along with various documents to the counter party was to and safety in the put it on a proper notice. It is his further say that per day there used to be 30 to carrie novel 40 switch transactions. Importance Of Health. During the internal audit and statutory audit of the relevant period there were no adverse comments over switch transaction. (ii) PW14 Prem Shanker Joshi has stated that as far as Hamam Street Branch of their bank was concerned, the said branch used to conduct the security transactions on behalf of their head office as well as on behalf of clients. Mr.

Harshad S. Talcott Parson. Mehta was one of such clients. In case of sale transactions on behalf of their clients, they used to get written instructions from their clients, having necessarily their accounts with the bank. The instructions being for the sale of the security, they were ascertaining from their clients about the availability of the security with the bank or when he will deliver to the bank. Of Health And Safety. On receipt of the security, they were preparing a cost memo as per instructions of their client as contained in his instructions letter. Without security in the hands of the bank, they were not preparing the cost memo and sending it to the counter party. He admitted that Hamam Street branch of UCO Bank was not maintaining security account, either security wise or otherwise, of the Think clients. BRs Exs.38, 39 and 41(1) were issued in importance and safety in the workplace respect of Security Transaction put through on behalf of the Head Office or the carrie novel client. Importance And Safety In The Workplace. The delivery order Ex A-3(2) contains instructions to UCO Bank, which was received by A-5 Harshad S. Mehta without the name of colonists, its branch. (iii) PW21 Mr.

Shidhaya has stated mat one Harshad S. Mehta had his current account with their branch. He came across a person by name Mr. Pankaj Shah working with Harshad S. Mehta, who sometimes used to come to Hamam street branch in connection with brokers security transactions. No record in importance of health in the workplace a form of security ledger or security register broker-wise was kept and maintained in Essay respect of importance in the, security transactions of their broker clients. Initially, there used to carrie novel be such record but because of increase in of health and safety workplace the transactions in security on behalf of tilt up concrete disadvantages, their broker clients in large numbers, the practice of importance in the workplace, maintaining such record was discontinued. BRs were issued by the UCO Bank, Hamam Street Branch and were signed by him in the caption of Before Essay, accountant after he found that the contents thereto were true. With regard to BR dated 29.4.1991 containing signatures on its reverse, it is his say that signatures on reverse of BR signifies reversal of the BR meaning thereby that counter party had received the security and obligation of UCO Bank, who had issued the BR stood discharged. Of Health And Safety Workplace. (iv) DW.A3(2) Mr. Tilt Disadvantages. Ramnathan stated that the bank would issue its BR only against back up of another BR i.e. the BR issued by of health workplace other banks in favour of carrie novel, UCO Bank stating therein that the said issuing Bank held the securities in question with it.

BRs could be issued on bank's own behalf as also on and safety in the workplace behalf of its customers. When UCO Bank would act for a customer while issuing its BR, same position would exist as far as back up of the security except that it would debit or credit, as the case may be in the customers account. No bank can issue its BRs in the name of any party other than banks and Mellitus, financial institutions. For switch transaction, it is pointed out that on the representation and discussion of brokers they were continued. In case of delay, bank would charge interest at the market rate. Bank was also having discretion to increase commission. Letter dated 8.1.1991 Ex.231 also informs the importance workplace concerned officer at Hamam Street Branch as under:- You are advised to contact other banks through whom such transactions are routed and have detailed discussions with them regarding their experience, the commission they charge, the modus operandi and their opinion why other banks are not entering the field. You are also advised to contact other banks who are not having such transactions and have discussion with them with a view to find out why inspite of profitability in this area they are not entertaining this and give your report at an early date.

For routing facility, he explained that routing transaction is the transaction in which purchase and sale of the securities was done by the bank as an free amateurs, agent of its customer for a commission. Importance Of Health And Safety. The routing facility was offered to many brokers including A-5 in the year 1991 and such brokers availed of the said facility. Such routing facility was already in practice even before he joined as Divisional Manager in June, 1990. Some of the banks were offering such facilities. (i) ON THE POINT OF FORGERY- Resolutions passed by the MUL reveal that MUL was placing funds through UCO Bank in units. This phraseology used in disadvantages the resolution does not reveal true colour of the importance of health in the transactions that MUL was not purchasing and selling the Units from UCO Bank nor UCO Bank was selling or purchasing the Think Before Essay units from of health, MUL.

It only meant that the transactions were through UCO Bank. Seller or purchaser was a third person. In mis set of circumstances, to say that A-3 prepared forged documents that UCO Bank was selling or purchasing the units is totally misconceived and Before You Act, is against the documentary record maintained by MUL. Letters Exts.58, 59, 60 and 61 written by A-3 also do not reveal that UCO Bank was purchasing or selling units. The said letters are as under:- Ex. 58 January 23, 1991. MARUTI UDYOG LTD. Importance In The Workplace. 11th FLOOR JEEVAN PRAKASH 25, KASTURBA GANDHI MARG NEW DELHI-110001 Dear Sirs, This has reference to your sale of 35 lac Units for value dated 24th January, 1991 @ 14,27.

We are arranging to remit the funds amount to Rs. Carrie Novel. 4,99,45,000 thru Bank of America, New Delhi. You are requested to hand over the physical delivery of the Units to Mr. Mohan Khandelwal, a specimen of whose signature is importance of health and safety in the attested hereinbelow. Thanking you, Yours faithfully, For UCO Bank, Sd/-(Manager) Signature of Think, Mr. Mohan Khandelwal: sd Attested For UCO Bank, Sd (Manager) Ex.59 February 22, 1991. Maruti Udyog Ltd. 11th Floor, Jeevan Prakash 25, Kasturba Gandhi Marg, New Delhi-110 001. Dear Sirs, This has reference to your purchase of and safety in the workplace, 35 lac units for value dated 25th February, 1991 @ Rs. 14,4295. Please arrange to remit the funds amounting to Rs.

5,05,03,250 thru ANZ Grindlays Bank, Sansad Marg, New Delhi. Thanking you, Yours faithfully, For UCO Bank Sd/-(Manager)' Ex.60. MARUTI UDYOG LTD. Think You Act. 11th FLOOR JEEVAN PRAKASH 25, KASTURBA GANDHI MARG NEW DELHI-110001 Dear Sirs, This has reference to your purchase of 70 lac Units for value dated 13th March, 1991 @ 14,4500. Please arrange to remit the funds amounting to Rs. Importance Of Health And Safety Workplace. 10,11,50,000 thru ANZ Grindlays Bank, Sansad Marg, New Delhi. Thanking you, Yours faithfully, For UCO Bank, Sd/-(Manager) Ex. 61. MARUTI UDYOG LTD.

11th FLOOR JEEVAN PRAKASH 25, KASTURBA GANDHI MARG NEW DELHI- 110001 Dear Sirs, This has reference to your purchase of 75 lac Units for american colonists died in the massacre, value dated today @ 14,4500. Please arrange to remit the funds amounting to Rs. 10,83,75,000 through ANZ Grindlays Bank, Sansad Marg, New Delhi. Thanking you, Yours faithfully, For UCO Bank, Sd/-(Manager) From letters Exhibits 60 and importance of health and safety in the workplace, 61, it is apparent that A3 has not stated that UCO Bank was selling units. It only mentions that for the purchase of units mentioned in those letters, the amount to be remitted through ANZ Grindlays Bank, New Delhi. Evidence on record establishes beyond any doubt that A3 was authorized to deal on behalf of the broker clients and if the broker client had instructed that amount be sent through Grindlays Bank, writing of such letter would not mean that he has committed any fraud.

For the allegation of forgery, it is to be stated that in the instant case, A-3 has been charged with forging the BRs Ex. 38 dated 13th March, 1991, Ex. 39 dated 18th March, 1991 and talcott parson, Ex. 41 dated 24th April, 1991, on the ground that UCO Bank did not hold the units for which the importance workplace BRs were issued. All the transactions are based upon the documents, which stand proved by the evidence of various witnesses of tilt up concrete disadvantages, MUL, who signed the documents. The transactions were through UCO Bank. Further, there is nothing on record to show that UCO Bank either purchased or sold the units to MUL. The charges proceed on an incorrect assumption that the BRs were issued on importance of health and safety in the behalf of UCO Bank. The CBI has undertaken no investigation whatsoever to discover whether the BRs were backed up by securities belonging to A-5. Further, once it is held that the UCO Bank, Hamam Street Branch was entitled to deal on talcott parson behalf of their clients, then it would be difficult to hold that issuance of the said BRs by A3 was in any way forgery punishable under the Indian Penal Code. Issue of BRs on and safety in the behalf of broker clients was part of commercial transactions.

Routing facility was given by the bank as proved prior to RBI Circular dated 26.7.1991. Boston. Even RBI circular does not prohibit issuance of BRs if properly backed by the security. The evidence on record nowhere establishes that the Bank was not holding adequate securities before issuance of and safety in the, BRs. With regard to the alleged forged typing of letters outside the office of Think Before You Act, UCO Bank, there is evidence of PW6, which shows that in 1991 there was only one typewriter in Hamam Street Branch of UCO bank which was being used since 1983 and importance of health and safety, heavy work in the office and that 30 to 40 transactions of such work were daily carried out. In the circumstances, from the fact that document was typed out side the bank, 'dishonesty' cannot be attributed to the accused. For this purpose, we would straightway refer to the decision rendered by this Court in Dr. Free Amateurs. Vimla v. Delhi Administration, [1963] Supp. Importance Of Health In The Workplace. 2 SCR 585 wherein this Court held thus:- To summarize : the expression defraud involves two elements, namely, deceit and tilt up concrete, injury to the person deceived, injury is something other than economic loss that is, deprivation of property, whether movable or immovable, or of money, and it will include any harm whatever caused to of health and safety in the workplace any person in body, mind, reputation or such others. In short, it is a non- economic or non-pecuiary loss. A benefit or advantage to the deceiver will almost always cause loss or detriment to the deceived.

Even in those rare cases where there is a benefit or advantage to the deceiver, but no corresponding loss to the deceived, the second condition is satisfied. In that case, one Dr. Vimla purchased a car in the name of her minor daughter Nalini, aged about six months. The price of the car was paid by her. The transfer of the car was notified in Think Before You Act Essay the name of importance and safety in the, Nalini to the motor registration authority. The insurance policy was transferred in the name of Nalini after the proposal form was signed by Dr. Think You Act Essay. Vimla. Subsequently, when the car met with the accident, Dr. Importance Workplace. Vimla filed two claim forms as Nalini. She also signed the receipts acknowledging the compensation money as Nalini. Dr.

Vimla and her husband were prosecuted under Sections 120-B, 419,467 and how many american massacre, 468 of Indian Penal Code. The High Court convicted Dr. Vimla under Sections 467 and 468 of IPC. In that set of and safety in the, circumstances, this Court held thus:- . Certainly, Dr. Vimla was guilty of deceit, for carrie novel, though her name was Vimla, she signed in all the relevant papers as Nalini and made the insurance company believe that her name was Nalini, but the said deceit did not either secure to her advantage or cause any non-economic loss or injury to the insurance company. The charge does not disclose any such advantage or injury, nor is there any evidence to prove the same.

The fact that Dr. Vimla said that the owner of the of health workplace car who sold it to her suggested that the taking of the sale of the car in the name of Nalini would be useful for income-tax purposes is not of any relevance in the present case, for up concrete disadvantages, one reason, the said owner did not say so in his evidence for the other, it was not indicated in the charge or in the evidence. In the charge framed, she was alleged to have defrauded the insurance company and the only evidence given was that if it was disclosed that Nalini was a minor, the insurance company might not have paid the money. But as we have pointed out earlier, the entire transaction was that of Dr. Vimla and it was only put through in the name of of health and safety, her made minor daughter for reasons best known to herself. On the evidence as disclosed, neither was she benefited nor the insurance company incurred loss in any sense of the term. For arriving at the said conclusion, the Court further referred to Sections 463 and 464 of IPC and held as under:- The definition of false document is a part of the free amateurs definition of forgery. Both must be read together. If so read, the ingredients of the offence of forgery relevant to the present enquiry are as follows, (1) fraudulently signing a document or a part of a document with an importance in the workplace, intention of free amateurs, causing it to be believed that such document or part of a document was signed by another or under his authority; (2) making of such a document with an intention to importance of health and safety in the workplace commit fraud or that fraud may be committed.

In the two definitions, both mens-rea described in s.464 i. e., fraudulently and the intention to commit fraud in s. 463 have the same meaning. This redundancy has perhaps become necessary as the element of carrie novel, fraud is not the ingredient of other intentions menti6ned in s. 463. The idea of deceit is a necessary ingredient of fraud, but it does not exhaust it; an additional element is importance of health and safety in the implicit in the expression. The scope of that something more is the subject of tilt, many decisions. We shall consider that question at a later stage in the light of the decisions bearing on importance and safety in the workplace the subject. The second thing to be noticed is that in s. 464 two adverbs, dishonestly and fraudulently are used alternatively indicating thereby that one excludes the other. Carrie Novel. That means they are not tautological and must be given different meanings.

Section 24 of the Penal Code defines dishonestly thus : Whoever does anything with the intention of causing wrongful gain to one person or wrongful loss to another person, is importance of health said to do that thing dishonestly. Fraudulently is defined in s. 25 thus: A person is said to do a thing fraudulently if he does that thing with intent to how many american colonists in the boston massacre defraud but not otherwise. The word defraud includes an element of deceit. Deceit is not an ingredient of the definition of the importance and safety workplace word dishonestly while it is an important ingredient of the definition of the word fraudulently. The former involves a pecuniary or economic gain or loss while the Think latter by in the workplace construction excludes that element. Further, the juxtaposition of the two expressions dishonestly and fraudulently used in the various sections of the Code indicates their close affinity and therefore the definition of Type, one may give colour to the other. To illustrate, in the definition of importance workplace, dishonestly, wrongful gain or wrongful loss is necessary enough. So too, if the expression fraudulently were to be held to talcott parson involve the element of importance of health and safety in the, injury to the person or persons deceived, it would be reasonable to assume that the injury should be something other than pecuniary or economic loss. Though almost always an advantage to one causes loss to another and vice versa, it need not necessarily be so.

Should we hold that the tilt up concrete concept of fraud would include not only of health in the workplace, deceit but also some injury to the person deceived, it would be appropriate to hold by analogy drawn from the definition of dishonestly that to satisfy the definition of fraudulently it would be enough if there was a non-economic advantage to the deceiver or a non-economic loss to the deceived. Carrie Novel. Both need not coexist. Hence, it would be difficult to infer that A-3 did anything dishonestly, fradulently or to defraud. (j) For handing over 35 lac units, it is to be made clear that UCO Bank has not purchased the said units or sold them to MUL. As the said units were sold by the broker clients to A-5 through UCO Bank, the units were required to be returned to A-5 and that would be clear from Exhibit 58. This function is considered by the Banks as routing function as explained by the witnesses of the bank which we have referred to earlier. (k) The commission for the transactions on behalf of importance and safety in the workplace, A-5 was credited in the bank account by debiting the same in the account of A-5. If really A-3 was acting on his own behalf and not on behalf of bank, the commission amount would not have been reflected in the bank's account. Finally, one of the important circumstance required to be taken into consideration is : crediting of brokerage charges/ commission for Think Before, the said transactions by the UCO Bank. If A-3 was having any guilty mind or dishonest intention, which is essential for convicting him for of health and safety in the workplace, the offence punishable under Section 409 or other Sections of IPC, he would not have seen that the brokerage charges/commission is credited in the account of the UCO Bank. (1) No objections were raised during the internal audit or statutory audit. PW14 Joshi states that in case of sale transactions on behalf of their clients after obtaining written instructions and about the availability of security with the bank they were preparing cost memo and sending it to the counter party. This would also indicate that BRs would not be issued without verifying availability of security with the bank.

From the carrie novel aforesaid discussion, it is required to be held that the prosecution has miserably failed to establish that A-3 had issued BRs without being backed by the sufficient security, namely UTI units; for the first transaction, UTI units were belonging to A-5 which MUL had given as security for the loan amount received by and safety it and, therefore, A-5 was entitled to get it back; before issuance of the guidelines by the RBI, RBI had itself noted that many banks were issuing BRs on tilt disadvantages behalf of importance and safety in the workplace, their brokers; there was no prohibition to the banks with regard to carrie novel the issuance of the BRs. on of health workplace behalf of their clients. Only thing which was required to be verified was whether there was sufficient security. The witnesses on behalf of bank have admitted that UCO Bank and other banks were giving routing facility to their clients and that routing transaction was a transaction in which purchase and sale of securities was done by the bank as an agent of its customer for a commission; resolutions by the MUL also reveal that the investment for the first four transactions was 'through UCO bank' and for how many american colonists died in the, the 5th transaction, the investment was 'with UCO Bank'; It was UCO Bank's investment policy to have such transactions. Hence, it cannot be stated that A-5 was having any dishonest intention; there is no allegation that A-3 gained by such transactions and there is no loss to the bank or to the MUL. No inference of importance and safety workplace, 'dishonesty' or intention to defraud could reasonably be drawn. Mellitus. In this set of circumstances, it would be difficult to hold that A-3 committed any offence and A-3 requires to be given benefit of doubt. CASE AGAINST A-5 Before dealing with the case against A-5, it is to be stated that allegations against him are serious. As per the Parliamentary Committee report, there were manipulations by some Banks in of health workplace favour of such brokers.

Parliamentary Committee has also noticed that scrutiny of security transactions in number of banks reveals that some banks were even handing over account payee cheques drawn in favour of other banks to the brokers who got them credited to their account ostensibly to assist the free amateurs broker in transferring funds quickly to meet their obligations. Many brokers including Harshad S. Mehta (A-5) were getting routing facilities. Of Health In The Workplace. Thus, banks provided special privilege to select few brokers by lending their names to the transactions of these brokers totally disproportionate to the income derived and exposed themselves to great risk by irregularly issuing their BRs. The Committee also noted that A-5 was also unauthorisedly given the facility of carrie novel, collection and credit of the banker's cheque by SBI as per his instructions. The Bombay Main Branch of SBI acting as the agent of SBI CAPS had debited SBI CAPS account and unauthorisedly credited funds to the account of A-5 instead of and safety in the, making payments to tilt disadvantages named banks. The cheques drawn on UCO Bank had been credited to the account of the same broker. For this purpose, the brokers wanted the facility of single point clearance whereby the activities of issuance and acceptance of bankers' cheques in importance of health their accounts may be conducted through the colonists boston security division of the SBI's main branch, Bombay. The Committee also noted that PSUs were single largest source of investable funds and in the investment of these funds, guidelines and instructions were routinely flouted and no norms were observed. It is true that certain unauthorised facilities were given in banking transactions to A-5. However, for convicting A-5, it should be proved beyond reasonable doubt that he had committed certain offences punishable under the importance and safety in the Act.

It is true that if any illegal practice or usage is developed by banks or PSUs it would not be a good defence because illegality committed by a corporation or the concerned officer is required to be dealt with and punished if it is an offence in accordance with law. Take for illustration - collecting donation of unaccounted money, even if it is practice or usage, it would be an offence. This is sought to be brought out on record in the cross-examination of I.O. Bhatnagar that PW23 Khandelwal has given a statement before him that A-5 gave a VIP suitcase containing cash to Sitaram Kesari. Carrie Novel. Further, we are required to decide the case on the touchstone of ingredients of the offence punishable under IPC and there cannot be any doubt that those who are found guilty should be punished but the conviction must be on the basis of established criminal jurisprudence and and safety, not on moral or equitable ground or impression created or gathered by the prosecuting agency. It is talcott parson also true that in the present case, dealing in public funds was to a large extent but that would not itself be a sufficient ground for drawing any inference in favour of the prosecution particularly when there is no evidence on record that MUL or UCO Bank suffered any loss or any of and safety in the, accused Nos.l to 4 gained anything. On the contrary, there is Before Essay evidence on record that UCO Bank got commission from the said transactions. This Court in State (Delhi Admn.) v. Laxman Kumar, [1985] 4 SCC 476 at 505 observed as under:- Mankind has shifted from the state of nature towards a civilized society and it is no longer the physical power of importance workplace, a litigating individual or the might of the ruler nor even the opinion of the majority that takes away the liberty of a citizen by convicting him and making him suffer a sentence of tilt up concrete, imprisonment.

Award of punishment following conviction at a trial in a system wedded to rule of law is the outcome of cool deliberation in the court room after adequate hearing is afforded to the parties, accusations are brought against the accused, the prosecutor is given an opportunity of supporting the charge and the accused is equally given an opportunity of meeting the accusations by establishing his innocence. It is the outcome of workplace, cool deliberations and carrie novel, the screening of the material by the informed mind of the importance and safety workplace Judge that leads to carrie novel determination of the lis. If the cushion is importance and safety workplace lost and the court room is tilt up concrete allowed to vibrate with the heat generated outside it, the adjudicatory process suffers and and safety in the, the search for truth is disadvantages stifled. Keeping the importance workplace aforesaid principle in mind, I would deal with the prosecution case against A-5. Five transactions took place between the MUL and A-5 between the end of Jan., 1991 and beginning of carrie novel, May, 1991. A-5 says that he lent money to MUL and MUL returned the loan on due date together with agreed interest. This loan was a secured loan inasmuch as MUL transferred and delivered 35 lacs units of the UTI. The case of the prosecution is that there is an irresistible inference that A-5 was involved throughout in the case because:- (a) the pay orders of of health and safety in the workplace, Canara Bank were collected by his agent Mr.

Anuj Kalia; (b) the pay orders were deposited as if he was the talcott parson payee, which is clear from the apparent tenor of the pay in slip; (c) there are letters written by his agents/employees to ANZ Grindlays Bank asking them to credit the of health and safety proceeds of the pay orders to his account; (d) receipts had been given by his office in respect of the first transaction of 35 lacs units, which receipt found its way to the records of the MUL. In the face of this evidence, the defence of You Act Essay, Al and A2 that they had no knowledge of the involvement of A-5 is patently untenable. (e) In any event, the entire beneficiary of the whole transaction was A-5 to whom monies became available for use. From the evidence on record, it is proved that- 1. Undisputedly there is no statutory prohibition that MUL or UCO Bank cannot grant loan to the individual. 2. In the present case, admittedly, there is no loss to importance and safety in the workplace the MUL or to free amateurs the UCO bank. 3. It is not the prosecution version that accused Nos.

1,2,3 or 4 got any advantage or gain because of the five transactions. In any case, there is no evidence. 4. In first transaction, MUL took loan by handing over 35 lacs units of of health and safety in the workplace, UTI. In other transactions, MUL gave the amount on the basis of carrie novel, bank receipts. Bank receipts were backed by the units. RBI directions which are issued in July 1991, nowhere prescribe that a transaction by the Bank on behalf of the broker clients if it is backed by of health the adequate securities is irregular or prohibited. 5. On behalf of MUL it has been stated before the JPC that the transactions were regular and there was no irregularity. No Officer of the MUL has stated before the Court that transactions were irregular.- Witnesses examined on behalf of MUL are PW1 Bhargava who was a Legal Advisor, MUL and Company Secretary, PW 3 Agharam Halasyam who was the Type 1 Diabetes Essay General Manager (Finance) and PW4 Rajan Ramgopal who was working as Executive. All have stated that transactions were on the basis of resolutions passed by and safety workplace the Sub-Committee which were approved by the Board.

If MUL Board decides to tilt up concrete enter into such transactions, officers like A1 and A2 or A5 cannot be held guilty. 6. Importance Of Health In The Workplace. No Bank Officer has stated that the transactions were illegal or there was any irregularity. UCO Bank has received commission for the said transactions. Essay. 7. In such circumstances, there is importance of health workplace no question of Think Before You Act Essay, misappropriation of the amount by taking loan. Importance And Safety In The. In any case alleged gain to A-5 was of carrie novel, taking loan for a very short period which is repaid on agreed date with agreed interest. The loan was taken by pledging UTI Units. At the most, in importance of health in the workplace the FIR it is stated that the amount was given to A5 at a lower rate of interest and that in the first transaction, he charged more interest. This contention is also without any substance because in first transaction A-5 only charged 12.75% interest for the amount.

As against that in all subsequent four transactions, rate of interest given to the MUL was 16.75%, 21%, 26.75% and 25% respectively. Type 1 Diabetes Essay. 8. Workplace. Presuming what is stated in FIR is true that lower rate of interest was charged, then also once it is loan transaction to how many died in the A-5 there is no question of misappropriation of the amount by A-5. 9. And Safety In The. The next question is - whether the Bank receipts were backed by units or not? For that purpose, prosecution has not led any evidence. However, prosecution witnesses admit that record was not maintained because of heavy work. (a) For that purpose, it would be difficult to hold that A-5 is responsible or liable. (b) Even for A-3 there is no evidence to the effect that A-3 was required to maintain such accounts. (c) Witness [DW5(8) Atul Manubhai Parekh] examined on Mellitus behalf of importance and safety in the workplace, A5 states that units were handed over to talcott parson the Bank. 10. For the aforesaid transactions also Bank has received brokerage charges which is of health in the reflected in the Bank accounts. Neither the 1 Diabetes Mellitus Essay auditors of the Bank nor the importance and safety in the workplace higher officers have raised any objection to such receipts. On the contrary as per carrie novel the JPC report as well as RBI Guidelines, banks were indulging in such transactions. As deposed by the witnesses, these transactions were regular and routine transactions.

11. It is contended that in reality if it were loan transactions then there was no question of giving a facade of sale transactions and it establishes fraud. This submission cannot be accepted because of the resolutions of the MUL fixing days for repayment and the rate of interest meaning thereby if the importance of health and safety workplace amount is not returned on a particular date, the units would stand forfeited and for that limited purpose it is a sale transaction and how many colonists died in the boston massacre, if the amount is repaid with interest, units would be returned. Further, in case of sale or purchase of units, there would not be any question of in the, payment of interest. Tilt Up Concrete. Question of payment of interest would arise in cases of loan transaction. 12. As discussed above, resolutions passed by the MUL make clear distinction of investing the amount with the bank or through the bank.

May be that there was tacit understanding as the loan cannot be given to A-5 by MUL, it should be routed through a bank. For this transaction, UTI units were handed over to the bank, therefore, there is no question of any fraud or misappropriation. In any case, for this purpose, A-5 is importance of health not liable. The resolutions were passed by talcott parson the MUL that the amount be given to UCO Bank for purchase/sale of units. Whenever the transactions were directed with the of health in the workplace bank, the resolutions mentioned with the bank and in free amateurs other places, it mentioned through the banks. This would indicate that the Chairman-cum-Managing Director and importance in the workplace, Director (Finance) of MUL were having full knowledge that the transactions were loan transactions in favour of free amateurs, persons other than the UCO Bank. Therefore, only question is - whether such transactions through the bank could be held to be an offence either under Section 403 or Section 405 of IPC. Relevant Sections are as under:- 403. Dishonest misappropriation of importance of health and safety, property.-Whoever dishonestly misappropriates or converts to his own use any movable property, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both. Disadvantages. '405. Criminal breach of trust-Whoever, being in any manner entrusted with property, or with any dominion over property, dishonestly misappropriates or converts to his own use that property, or dishonestly uses or disposes of that property in violation of any direction of law prescribing the mode in which such trust is to be discharged, or of any legal contract, express or implied, which he has made touching the discharge of importance of health and safety in the workplace, such trust or wilfully suffers any other person so to carrie novel do, commits criminal breach of trust.

Sections 403 and 405 require dishonest misappropriation. The word dishonestly is defined under Section 24 1PC as under:- 24. Dishonestly.-Whoever does anything with the intention of causing wrongful gain to one person or wrongful loss to another person, is said to do that thing dishonestly. What is punishable under Section 403 is dishonest misappropriation or conversion to his own use any moveable property. Further as per the Explanation, dishonest misappropriation for time being or for a short time is also misappropriation within the meaning of the section. Hence, for establishing the offence it is required to be proved that- 1. The property belongs to a person other than the accused. 2. The accused appropriated the in the workplace said property or converted it to his own use.

And, 3. Tilt. He did so 'dishonestly' - that is to say with the intention of causing wrongful gain to one or wrongful loss to another person. In The. Allegations in this case are that firstly, accused appropriated cheques issued by Canara Bank in favour of Grindlays Bank to himself. Secondly, that appropriation was misappropriation and, thirdly, it was dishonest. Further, essential ingredients required to be proved under Section 405 are- 1. Accused must be entrusted with some property or with any dominion over property, 2. He dishonestly misappropriates or dishonestly converts to free amateurs his own use that property, or. 3. Dishonestly uses or disposes of importance and safety, that property in 1 Diabetes Mellitus Essay violation of and safety in the, any direction of law prescribing the mode in which such trust is to be discharged or of disadvantages, any legal contract, or. 4. Willfully suffers any other person to do so. In this case, an essential ingredient which is required to be established would be 'dishonest misappropriation or use'. For this, it is contended that A-5 took loan from MUL through UCO Bank. If it is established that he took loan from MUL through UCO Bank, then there is no question of misappropriation because property belonged to him as he was the owner of the said amount. For this purpose, let us consider the prosecution case in the light of the following illustrations- (A) Presume that A-5 received the amount by investment/ loan from UCO Bank by depositing UTI Units; or (B) Presume that A-5 took loan from MUL directly by importance workplace pledging UTI units.

In both the aforesaid cases, it cannot be held that the said transactions are illegal or irregular. Then, (C) There is a resolution by MUL that investment/loan cannot be made by free amateurs MUL with any individual. Admittedly, there is no such statutory provision or rules prohibiting such investment. Of Health And Safety In The. Resolution permits investment with banks/PSUs. In such case, presume that A-5 approaches bank to act on his behalf for getting investment from MUL by depositing units.

Bank writes letter for such investment, issues Bank Receipt, receives money, pays it to A-5 as agreed by charging brokerage which is considered to be a commercial transaction by talcott parson a bank. The question to be asked would be - whether any such transaction 'through' bank would be an and safety, offence? Prima facie, there is no such law prohibiting such transaction nor it can be held to carrie novel be an offence under any law. In such a transaction, there is no question of dishonest misappropriation. Importance Of Health In The Workplace. The Investigating Officer PW25 Mr. Bhatnagar in his cross-examination, has stated that according to him, after the placement of funds with UCO Bank, the Bank would not be acting illegally if it places those very funds with a third party. However, the prosecution case is made out on the ground that as MUL was not giving any loan directly to individual (A-5), he manipulated and created subterfuge as if UCO bank was purchasing the UTI Units.

For this purpose, on behalf of MUL cheques were issued by Canara Bank in favour of ANZ Grindlays Bank. How Many Died Boston. Those cheques were deposited at Delhi Branch and the amount was transferred in the name of A-5 at Grindlays Bank's Bombay Branch. Importance Workplace. Thereafter, Grindlays Bank's Bombay Branch issued cheques in favour of UCO Bank and in turn UCO Bank gave credit of the said amount to A-5. Further, it is contended that if the transactions were with UCO Bank, question is-why the cheques were prepared in the name of ANZ Grindlays Bank? -There was no necessity of doing so. -Why the said cheques were handed over to the representative of A-5? Prosecution contends that as it was subterfuge, this irregular method was adopted. How Many American Colonists In The Boston. Defence contends that it was known to MUL that amount was meant for A-5 and, therefore, this procedure was adopted for earliest release of funds in favour of A-5. By this method, UCO Bank Bombay Branch got the importance of health money on tilt the same day. It is workplace pointed out that Grindlays Bank was not at all concerned with money except for transmitting the same to its beneficiary. At this stage, we would refer to the decision in Chelloor Mankkal Narayan Ittiravi Nambudiri v. State of free amateurs, Travancore, Cochin, AIR (1953) SC 478].

In that case, the appellant-accused was appointed receiver of a Cotton Mill. He demanded and received payment over and above the market price in respect of cotton bales allotted to a shopkeeper. He was charged for criminal breach of trust and misappropriating the extra money received by importance and safety workplace him without bringing it into the Mill's account. The Court dealt with the question- whether the extra money was given by the shopkeeper to the accused for and on behalf of the Mill or was given to him personally as a motive or reward for showing some favour. In that context, Court considered the definition of criminal breach of trust and held (in para 21) as under:- It follows almost axiomatically from this definition that the ownership or beneficial interest in the property in respect of which criminal breach of free amateurs, trust is alleged to have been committed, must be in some person other than the accused and the latter must hold it on account of some person or in of health and safety some way for his benefit. In the case before us, it is not disputed that if the sum of Rs.23,100 was paid by PW1 to the appellant by way of illegal gratification to induce the latter to make an allotment of cloth in his favour, there could be no question of entrustment in such payment. The payee would then receive the talcott parson money on his own behalf and not on importance and safety workplace behalf of tilt up concrete disadvantages, or in trust for anybody else. The criminality of an act of this character would consist in illegal receipt of the money and the question of subsequent misappropriation or conversion of the same would not arise at all.

Learned Solicitor General Mr. Salve contended that MUL had not decided at any point of importance and safety, time to lend money to A-5. The so-called transactions of lending money to A-5 or purchasing UTI Units from UCO Bank was mere pretence by Before Essay giving a cover of ostensible sale of units to MUL. If really, there was a loan transaction between MUL and A-5, MUL would have issued pay order in favour of A-5, but in the present case, the importance of health in the workplace pay orders - bankers' cheques were issued by the Canara Bank in up concrete disadvantages favour of Grindlays Bank and the cheques were having endorsement of-crossed cheques, account payee, non- transferable. After receipt of the said cheques, surprisingly, officer of importance in the, Grindlays Bank credited it in the account of A-5.

Thereafter, A-5 again transferred it in his account in Grindlays Bank at Bombay. He again issued the cheque through Grindlays Bank in favour of UCO Bank and UCO Bank transferred the free amateurs said amount in favour of A-5. He submits that if it was a real and importance of health, genuine transaction of money lending by MUL in favour of A-5, parties would not have credited such subterfuge or pretence as if MUL was purchasing units from UCO Bank, Bombay Office. It is his further contention that in tilt up concrete any case A3 Deosthali had no authority to sell units to MUL. He pointed out relevant Sections of the Negotiable Instruments Act for contending that the amount of crossed A/c Payee Cheque having endorsement non transferable can not be paid to importance of health in the A-5. For this purpose, he referred to various provisions of carrie novel, Negotiable Instruments Act, 1881 (Chapter VI Section 78).

Learned senior counsel Mr. Jethmalani made it abundantly clear that he confines his submissions to importance of health and safety the effect that A-5 had only loan transactions with MUL and the amount taken on carrie novel loan was paid with interest and commission was paid to UCO Bank. The transactions are already squared up, hence there is no question of importance and safety workplace, any offence being committed by A-5. He further makes it clear that considering the course of dealing it is apparent that there is talcott parson consensus agreement that monies from MUL were received for customer namely A-5, from the customers' lender for handing over the same to the customer. Equally, when customer discharges the debt, money would be paid accordingly to the lender. He, therefore, submits that this was a tacit agreement between the parties. In this case, it is true that MUL has passed the resolution to invest its funds with the PSUs or Banks or through PSUs or banks. The word 'through' would certainly mean that it is not with the banks. In any case, because of the resolutions passed by the MUL, it cannot be held that there was any prohibition for the MUL to invest its funds through the importance workplace banks by giving loan to an individual.

If bank intervenes as the broker taking its responsibility on behalf of its client then it cannot be said that the transactions are illegal or fradulent. For this purpose, in earlier paragraphs, resolutions passed by the MUL are referred. Resolution dated 4.5.1989 (Ex.9) specifically provides that to fetch higher rate of interest than what is how many boston available on loaning of funds to PSUs, the Board has permitted the Sub-committee formed by it for the purpose to importance of health invest surplus funds of the company from time to time in the purchase of units of UTI either through scheduled banks or directly. In any case, the Managing Director and Director (Finance) of MUL who had passed the resolutions for the transactions in talcott parson question would have revealed the true nature of the transactions. They would have stated that they were or were not aware that loan amount was for A-5.

It is of health and safety in the workplace admitted that they were examined by the Investigating Officer Mr. Think Before You Act Essay. Bhatnagar, who exercised his discretion and arrived at the conclusion that they were not required to be examined. In criminal prosecution, in such a situation, if any reasonable doubt arises, benefit would be in favour of accused. Further, adverse inference could have been drawn against A-5 if the amount was received by him without pledging any units with the bank. As discussed above, it is the contention on behalf of A-5 that UTI units were handed over to the bank and on and safety in the workplace that basis BRs were issued by A-3. For this purpose, witness is also examined. However, prosecution has failed to establish that BRs were issued without being backed by the units. For the transfer of the amount from Canara Bank to UCO Bank at Bombay Branch via Grindlays Bank, it has come on record that such irregular unjustfiable practice had developed with certain banks. It has also come on record that even SBI had given such facility to A-5 (as per JPC Report). In such a state of free amateurs, prosecution evidence, it cannot be held beyond reasonable doubt that A-5 committed any offence punishable under Section 403 or abetted offence punishable under Section 405 of IPC or has abetted any commission of offence punishable under Section 468 r/w Section 464 IPC.

For the cheque issued by the Canara Bank in favour of Grindlays Bank, there is nothing on record that monies were meant for Grindlays Bank. As pointed out by the learned counsel for A-5, the in the workplace beneficial interest for the said amount remained in A-5. It is nobody's case that the UCO Bank itself has sold or purchased the units and was entitled to have the cheque amount, that is to say that ownership or beneficial interest in the property was not with UCO Bank. With regard to first transaction, it is to be stated that it is nobody's case that UCO bank sold and thereafter re-purchased the units to tilt disadvantages MUL and therefore it was entitled to get it back from MUL. As soon as the amount was re-paid by MUL, original owner of the UTI units was entitled to get it back and that was done by A-5. Further, document Ex.58 (Vol.26 page 7056) and Ex.

A-5 (1) (Vol.23 page 6514) are referred to show that MUL was knowing about the transactions with A-5. Ex.58 is the letter dated 22nd January, 1991 written by UCO Bank to MUL requesting to importance in the hand over the delivery of carrie novel, units to Mr. Of Health And Safety Workplace. Khandelwal; and Ex.A.5 (1) is the receipt dated 24.1.1991 issued by Mr. Khandelwal (an employee of A-5) on the letter-pad of A-5. Both these documents would also indicate that MUL was fully aware about the Essay transaction with A-5. Finally, an important contention raised by the learned counsel for the appellants that for the transaction nos.l to 3 i.e. transactions dated 24.1.1991, 13.3.1991 and 18.3.1991, the Special Court would have no jurisdiction as the prosecution has failed to prove the conspiracy.

Admittedly, the said transactions had taken place prior to cut-off date prescribed under Section 3(2) of the importance workplace SCAM Act, which is 1st April, 1991. In my view, the said submission requires to be accepted. Free Amateurs. However, it is not required to be discussed further in view of the finding that the prosecution has failed to prove beyond reasonable doubt that accused have committed any offence. Finally, there is no loss to MUL or to the Bank but as the loan amount is given to A-5 by MUL through UCO Bank and as the of health and safety loan is Type Essay re-paid by A-5, it cannot be held that A-5 committed the importance of health in the workplace offence of mis-appropriation. Further, while deciding criminal matters, where heat is generated outside the Court room, it is the function of the Court to decide the matter after cool deliberation on the basis of existing law and criminal jurisprudence and carrie novel, the adjudicatory process should remain unaffected by of health and safety workplace such heat. Conviction or acquittal in carrie novel a system wedded to rule of law should be in of health and safety workplace accordance with law only.

As observed in the case of Laxman Kumar (supra) if the cushion is lost and the Court room is allowed to vibrate with the heat generated outside it, the adjudicatory process suffers and the search for talcott parson, truth is stifled. It is for the Parliament to enact laws to meet white- coloured illegalities or irregularities affecting the society. What emerges from the discussion of the importance and safety in the workplace entire evidence which, to some extent, is talcott parson reproduced in the earlier paragraphs is: - (a) The SCAM Act does not create any new offence nor changes the procedure as prescribed in the Code of Criminal Procedure nor raises any presumption pertaining to an offence punishable under the Indian Penal Code or Prevention of Corruption Act. In The. The offences of mis-appropriation, criminal breach of trust or fraud and forgery are required to be established by the prosecution on the basis of existing criminal jurisprudence, which requires that prosecution has to establish its case beyond reasonable doubt. Free Amateurs. Serious allegations would not be a ground for convicting the accused unless there is sufficient evidence to connect the of health workplace accused with the crime. Joint Parliamentary Committee found that many brokers used some of the banks as routing banks which carried large volume of securities transactions for them. The Bombay Main Branch of SBI acting as the agent of SBI Caps had debited SBI Caps account and unauthorisedly credited funds to the account of HSM instead of making payments to talcott parson named banks/institutions. The Committee noted that the PSUs were the single largest source of surplus investible funds around Rs.36000 crores between April 1990 and December 1992.

In the investment of these funds guidelines and instructions were routinely flouted and no norms were observed. Importance Of Health And Safety In The. Neither DPE nor the Ministries concerned took any steps to ensure the compliance of their guidelines. Even the Ministry of Petroleum and Think Before Essay, Natural Gas which had made a review of investment of surplus funds by the PSUs under its administrative control in May 1990 closed its eyes knowing fully well that PSUs were investing with the foreign banks despite the guidelines of of health, DPE that PSUs could have normal banking transactions only with nationalised banks. Talcott Parson. The PSUs have placed funds with banks and finance companies for very short periods, sometimes for only a few days and even for importance of health and safety in the, one day implying supply of funds for speculative purposes to earn higher return. These banks/finance companies issued BRs for the amount received. The PSUs after the maturity of investments returned the BRs and got their monies along with the yield which was agreed to at the You Act time of and safety in the workplace, placement of funds. Thus these transactions were in the nature of ready forward deals instead of genuine investment transactions. Carrie Novel. (b) The prosecution version of conspiracy as stated in the FIR and the chargesheet is contrary to what has been tried to importance of health and safety be proved by leading the evidence of Before Essay, witness, namely, Mr. Khandelwal PW 23.

In the FIR and the chargesheet, it is stated that there was conspiracy in the month of January 1991. As against this, evidence which is led is to the effect that conspiracy was hatched in importance and safety workplace April/ May 1989. That evidence is free amateurs found to be totally unreliable. Subsequently, developed prosecution version of conspiracy on the basis of importance of health in the workplace, evidence of up concrete disadvantages, PW23 creates doubt with regard to the efficacy of the investigation. (c) There are no circumstances on record from importance and safety workplace, which reasonable inference of conspiracy could be drawn as it was the practice adopted by some of the Banks and Public Sector Undertakings of short term investments of their extra funds. May be that the practice adopted by the banks or PSUs was unjustified or irregular. (d) Jurisdiction of the Court under the SCAM Act is limited for the transactions in Securities after the talcott parson First Day of April, 1991 and on or before 6th June, 1992.

As the prosecution has failed to prove the conspiracy, the accused cannot be convicted by the Court for the transactions dated 24.1.1991, 13.3.1991 and 18.3.1991. Remaining 4th and importance in the workplace, 5th transactions are on talcott parson 24.4.1991 and 2.5.1991 for two days and five days respectively. Before the 5th transaction, A3 was transferred from the of health and safety workplace Hamam Street Branch. (e) In the free amateurs investment policy or lending policy as per the guidelines framed by the MUL in 1989 (Ex.9) use of phrase 'through Scheduled Banks' or 'directly' appears to be intentional. Through Scheduled Bank' would indicate that the importance and safety amount is not invested 'with the Bank'. Free Amateurs. Resolutions Exs. 22, 23, 24, 40 and 42 passed by the MUL for investment of funds as reproduced above also reflect the same thing, namely through bank or with the bank. (f) Resolution Ex.22 dated 1.2.1991 reveals how the documents were prepared to of health workplace suit its purpose by the MUL. The relevant part of resolution reads thus- . In our documentation we have to show the borrowing as sales of our investments. Therefore, it is proposed to show such borrowing as reduction in our investments. This has been discussed with Company Secretary also who is agreeable for such treatment.

PW4 Mr. Rajan Ramgopal has admitted that the name of the broker did not figure or reflect on the record of MUL in the event of talcott parson, transaction of investment being through broker. (g) In any case, A1 and A2 who are sought to of health in the be prosecuted are not responsible for the said policy. The policy is framed by the Board and carrie novel, as per the said policy, Sub-Committee headed by the Chairman and the Managing Director of MUL and Financial Director has passed appropriate resolutions. It appears that they were in know of entire investments, but for the reasons best known to the prosecution, they are not prosecuted or examined as witnesses even though they were interrogated by the Investigating Officer. (h) Al and A2 were promoted for their efficiency and good work. The same stand was taken by importance and safety the MUL before the JPC despite knowing that there was so-called investigation by carrie novel the CBI. (i) MUL has not suffered any loss. On the contrary, it has received substantial interest for short term investment for a few days. (j) UCO Bank has also earned commission which is importance of health workplace reflected in its account. (k) If there was any dishonest intention on the part of A-3, he would not have credited the earned commission for the transactions in the account books of the tilt disadvantages bank. Importance And Safety. (1) No loss to the UCO Bank. (m) Neither the MUL nor UCO Bank has lodged any FIR for so-called mis- appropriation or fraud. (n) The prosecution has not even suggested that accused Nos.l, 2, 3 or 4 got any pecuniary advantage or gain by such transactions. (o) Evidence led by Before You Act the prosecution discloses that it was the practice of the Bank to issue BRs for such type of transactions. It was the duty of the of health in the workplace prosecution to carry out necessary investigation whether the BRs were backed by the units or not.

If the Investigating Officer fails to discharge its duty, no inference can be drawn that BRs were not backed by security/units. Prosecution has miserably failed to Mellitus prove that A-3 issued BRs without holding units as security or that BRs were not backed by units. PW3 Halasyam, Chief General Manager (Finance) of MUL has stated that looking at the BRs of workplace, UCO Bank, no suspicion would arise and carrie novel, that issuance of the BRs necessarily indicates that bank issuing it would be holding the importance of health in the security covered under the talcott parson BR. (p) Mr. And Safety In The. Ramanathan, Divisional Manager of UCO Bank at Bombay Office at the relevant time has produced on record letter dated 8.1.1991 Ex.231 written by him stating resumption of switch transaction after discussing the subject with various authorities including Zonal Manager, General Manager and Dy. Manager of UCO Bank. (q) On the evidence as it is, at the highest it was a failure on free amateurs the part of Al, A2 and A3 to perform their duties or observe rules of procedure in appropriate manner and may at the most be an administrative lapse. (r) As discussed above, there is no evidence against A-2 and A-4 to connect them with the crime. (s) A-4 is prosecuted without collecting any evidence against him that he was responsible for crediting the in the amount in the account of Before Essay, A-5. The prosecution has erroneously proceeded as if the amount of pay orders issued in favour of Grindlays Bank was directly deposited in the account of A-5. (t) For A-5, it is to be held that he gave loan to MUL in first transaction and borrowed the amount in last four transactions. These transactions were carried out through UCO Bank. Therefore, assuming that those transactions were against the guidelines issued by the RBI, it would not mean that A-5 has mis-appropriated the amount. He repaid the amount on fixed dates with stipulated interest. Question of payment of interest would arise in cases of loan transaction and of health in the workplace, normally bank would not borrow the amount at free amateurs, such a high rate of and safety workplace, interest.

The Bank has issued BRs and there is no evidence that BRs were not backed by the units. On the contrary, defence has led evidence to suggest that units were given as security. Disadvantages. (u) For A-3 also, Investigating Officer has not bothered to verify properly because admittedly A-3 was transferred from Hamam Street Branch at Bombay to Hingha Branch, Near Nagpur at the relevant time when 5th transaction was carried out between 2.5.1991 to 7.5.1991. (v) As mentioned above, Section 415 has two parts. Importance And Safety. While in the first part, the free amateurs person must dishonestly or fraudulently induce the complainant to deliver any property; in the second part, the person should intentionally induce the complainant to do or omit to do a thing. That is to say, in the first part, inducement must be dishonest or fraudulent. In the second part, the inducement should be intentional. In the present case, it is very important to determine who is the controlling agent behind the act of the Company (MUL). If the Board of the MUL or the Management of the Bank were fully aware of such transactions, subordinates who carry out the transactions could not be held guilty as for the offences for which the accused are charged, mens rea must be proved. Therefore, those who are responsible for taking such decision, could be prosecuted, but not those who are only carrying out directions on the basis that it is a commercial policy of the Company (MUL) or the Bank. As stated before JPC, it was an effort to maximise the yield or surplus funds of importance of health and safety, MUL and there was no need for Type 1 Diabetes Essay, the company to take any action against the officers.

Hence, in importance of health workplace my view, prosecution has failed to prove its case against the accused. Type. In the result, Criminal Appeal No. 1097 of 1999 filed by Ram Narain Popli (A-4), Criminal Appeal No. 1117 of 1999 filed by Pramod Kumar Manocha (A-l), Criminal Appeal No. 1141 of 1999 filed by importance Vinayak Narayan Deosthali (A-3) and talcott parson, Criminal Appeal No.

1150 filed by Harshad S. Mehta (A-5) are allowed and they are acquitted of the charges, for which they were facing trial in this case. Criminal Appeal No.S21 of 2000 filed by Central Bureau of Investigation against acquittal of A-2 stands dismissed. Importance In The Workplace. ORDER OF THE COURT In the result it is held that:- (1) Criminal Appeal No. 521 of 2000 filed by talcott parson the State against importance of health, A2 Ambuj Sushil Kumar Jain is dismissed. (2) Criminal Appeal No. 1097 of 1999 filed by A-4 Ram Narayan Popli is allowed and he is acquitted of all the offences alleged against him. (3) Further, in view of the judgment rendered by 1 Diabetes Essay the Majority, Criminal Appeal Nos. 1117 of 1999, 1141 of 1999 and 1150 of 1999 filed by Al Pramod Kumar Prital Lal Manocha, A-3 Vinayak Narayan Deosthali and deceased A-5 Harshad Shantilal Mehta respectively are partly allowed. The order of conviction awarded by the Special Court in respect of A1, A3 and A5 is confirmed. However, sentence of Al and importance of health, A3 is reduced to the period already undergone. ARIJIT PASAYAT, J. Notwithstanding my great respect for learned Brother Shah's wisdom and erudition, I am unable to agree that some of the appellants i.e. Free Amateurs. A-l, A-3 and A-5 deserve to be acquitted.

My reasons with which brother Agrawal also agrees, are as follows: The present appeals relate to Special Case No.6/1994 which was one of the 32 cases filed by the Central Bureau of Investigation (in short the 'CBI') under the provisions of Special Court (Trial of offences relating to importance of health workplace Transactions in Securities) Act, 1992 (in short the Special Court Act'). Before constitution of the Court under the Special Court Act several enquiries were made in relation to securities scam which allegedly broke out in May 1992 in various types of transactions relating to government securities. The basic allegation was that these transactions were made in active connivance with the officials of banks, financial institutions and shareholders. One Committee known as Jankiraman Committee was appointed by 1 Diabetes Essay the Reserve Bank of India (hereinafter referred to and safety workplace as the RBI') under the chairmanship of one Shri R. Jankiraman, the then Deputy Governor of the RBI. The Committee submitted its report between May 1992 and April 1993. Think. First report in point of importance and safety, time was submitted by the Committee in May 1992 and it was indicated that the amount involved was estimated to be about rupees 4,300 crores. The Government first promulgated an Ordinance which was replaced by the Special Court Act on 8th August, 1992.

When the disadvantages matter was brought to the notice of both Houses of Parliament, a Joint Parliamentary Committee (in short the JPC) was appointed to enquire into the irregularities. Prosecution version was that there were five transactions conducted between January 1991 to May 1991 involving Rs.43,96,65,000 purportedly as ready forward deals. Importance Of Health In The. The securities involved were units of Unit Trust of India (in short UTI'). Two stages were involved in free amateurs the transactions; the first sale and purchase and the second reversal thereof. The bankers involved were United Commercial Bank, Hamam Street Branch, Bombay, Canara Bank, Sansad Marg, New Delhi, Bank of America, Bombay Branch and New Delhi Branch, ANZ Grindlays Bank, Sansad Marg, New Delhi and importance and safety, ANZ Grindlays Bank, Bombay Branch.

The Government company involved was Maruti Udyog Ltd. (in short MUL'). The reports of the Janakiraman's Committee and the JPC were placed before the Trial Court and were exhibited as 237(1) and 237(2). The basic allegation was that as a result of tilt disadvantages, criminal conspiracy surplus funds of MUL had been deposited in Canara Bank, New Delhi and were diverted to the account of of health in the, A-5, Harshad with Grindlays Bank, Delhi and finally to UCO Bank, Bombay. It was the prosecution's case that there was no authority of accused 1 - Pramod and accused 2 - Ambuj Jain to deal with A-5, Harshad and though he was the Before You Act full beneficiary and he had been directly benefited from the transaction, a picture was presented as if he had nothing to do in the matter. Such illegal transactions were done with the aid and importance and safety workplace, assistance and direct involvement of A-3 (Deosthali) and A-4 (Popli).

Accused Nos. 3 and 4 were proceeded against on the basis that they were public servants with reference to Section 46(A) of the Banking Regulations Act, 1949 (in short Banking Act'). The five accused-appellants were charged under Sections 409, 420, 467, 471 of the Indian Penal Code, 1860 (in short the IPC') and Section 13(l)(c) read with Section 13 (2) of the Prevention of Corruption Act, 1988 (in short the up concrete PC Act'). Reference was made to various documents to show how the transactions were conducted and how documents were fabricated to facilitate use of the huge sums of money by A-5, Harshad. Importance Of Health. All the accused persons pleaded innocence. The stand of accused No. 1, Pramod and accused No.2, Ambuj Jain was that they did not know the involvement of A-5. Additionally, A-l took a stand that A-5, Harshad is broker of UCO Bank. So far as A-3 was concerned though he did not deny authorship of several letters which were placed on record by the prosecution to tilt up concrete show alleged commission of forgery, stated that the transactions were put through under mere routing facilities and in importance of health in the any event so far as the last two transactions were concerned, he was not working in talcott parson the concerned branch.

He took a stand that though the letters produced by the prosecution to show that forgery had been committed, as they were typed outside the office, the same was done due to pressure of work. Accused 4 took the stand that he was totally unconcerned with the transaction. Accused No.5 took a stand that there was no meeting as alleged by workplace the prosecution to present a case of conspiracy, and in any event he was totally unaware of the transactions and further, even accepting that there were some transactions they were under mere routing facility. Reference was also made that issuance of BRs while putting through transaction with MUL was under routing facility by the UCO Bank. They were illegally permissible and there was no prohibition for the same. There was adequate balance of securities money with UCO Bank at the relevant dates and UCO Bank issued its BRs relating to the impugned transactions favouring MUL. Finally, it was submitted that all the transactions were reversed and up concrete, financial obligations were discharged and met, and no amount was due or outstanding under the transactions in question. Whatever had been done by and /or from the of health and safety in the Bombay office with regard to the impugned transactions was done under the instructions of PW-23, Khandelwal. The transactions in the securities between him and MUL were conducted on principal to principal basis and the same were put through UCO Bank under routing facility extended to him by free amateurs it and MUL in particular was very much aware of the said fact, namely that the transactions in question were directly between MUL and him and that the same were on principal to principal basis. It was also pointed out of health and safety in the that before the JPC there was no objection raised by the MUL as nothing was considered irregular. Talcott Parson. The Trial Court had found that though representations were made that the units were there as security, in reality these were not there.

The findings in this regard are reproduced below: All these would show that case as has been sought to put forthwith by Accused No. 5-HSM of there being sufficient balance of security namely, Units in his account with UCO Bank, to meet the commitments about 4 transactions being Nos. 2 to 5 with MUL, in the circumstances cannot be believed and importance of health and safety, accepted and therefore requires to be rejected outright. Each of the five transactions needs to be examined separately. Transaction No. I: This transaction dated 24.1.1991 involves 35 lacs units of UTI as security and Think You Act Essay, it is ostensibly shown to have been purchased by importance workplace MUL from UCO Bank, Hamam Street Branch, Bombay for a consideration of talcott parson, Rs.4,99,45,000. There was a reversal as agreed on of health in the workplace 25.2.1991.

Accused No. 3, Deosthali addressed a letter dated 23.1.1991 on free amateurs the letter head of UCO Bank of the concerned Branch to importance and safety MUL stating that arrangement for payment of consideration of the aforesaid sum would be made through Bank of America, New Delhi with a further request to MUL to hand over the physical delivery of the security to Mohan Khandelwal (PW 23). Admittedly, the payment came to be made by and/or from the account of accused No.5, Harshad. Bombay's office of A-5 by its letter to Bank of talcott parson, America, Bombay requested remittance of the amount by and safety in the workplace means of 1TRO to its Delhi Branch for up concrete, crediting into the account of MUL, Delhi. Accordingly, Bank of America, (Bombay and Delhi branches) arranged the payment thereof to MUL. On receipt of the amount, the securities were delivered to Anuj Kalia (PW 16), an employee of A-5 Harshad at its Delhi Office who was instructed and deputed by Khandelwal (PW 23).

The proposal submitted by A-l indicated as if the transaction was between MUL and UCO Bank, Hamam Street, Bombay. Nothing was mentioned about the role of A-5 who was operating from and safety workplace, behind the screen. At the reversal stage, accused No.3, Deosthali addressed a letter dated 22.2.1991 (Exbt.59) on the letter head of UCO Bank to MUL instructing it to remit the amount of Rs.5,05,03,250 through Grindlays Bank, Delhi. Letter was addressed by MUL to its bankers Canara Bank, Delhi to issue a pay order favouring Grindlays Bank, The same was handed over to carrie novel Anuj Kalia (PW 16). On instructions from importance of health in the workplace, Khandelwal (PW 23) the pay order was deposited directly into the account of Harshad (A-5) with Grindlays Bank, Delhi by handing over the same to A-4, Popli, the concerned officer of the Grindlays Bank. Letter was issued by talcott parson the Delhi Office of A-5 instructing Grindlays Bank for remittance of the in the workplace amount by TT to its Bombay Branch which was done on the same day.

Then the free amateurs amount was paid by importance of health and safety in the workplace pay order to UCO Bank, Hamam Street Branch, Bombay and the amount was credited to the account of A-5. A bare perusal of the free amateurs method adopted shows that the of health and safety in the workplace same was disinvestments borrowing transaction between MUL and UCO Bank though it was reflected to be a transaction as if MUL had borrowed money from UCO Bank against the security as a ready forward deal, the consideration was actually provided by Harshad through the Bank of America. In fact, the interest that was paid by MUL did not go to UCO Bank but went ultimately into the account of A-5 Harshad. Exbt. 58 is the letter dated 23.1.1991 addressed by UCO Bank, Hamam Street Branch, Bombay to MUL and it was signed at two places by Think Before You Act A-3 Deosthali. There was no dispute that A-3 had signed and addressed the letter. Exbt. 54 is the letter dated 24.1.1991 addressed by the Bombay office of A-5 to the Manager of Bank of America, Bombay by which instruction was given to transfer the amount involved to New Delhi in the account of workplace, MUL.

A-5 has taken a stand that the Essay transaction was between him and MUL on principal-to-principal basis through UCO Bank under routing facility. The Agenda Note and the Resolution clearly show that MUL was not dealing with A-5 on importance of health in the workplace principal-to-principal basis. In fact, what was authorized was a transaction between MUL and the UCO Bank. Certain very suspicious circumstances surround this transaction, particularly, the role of A-3. The letter (Exbt. 58) was not typed in Essay the office of the UCO Branch. Importance Of Health In The. The typist (PW 6) has categorically stated that he has not typed it.

In fact A-3 had admitted that it was typed outside and he was responsible for the typing done outside. You Act. His plea that due to pressure of work it had to be done outside can be accepted with a pinch of salt. It was for PW-6 to say that there was pressure of work and, therefore, the of health letter was required to be typed outside. There was no other instance, except the cases involving A-5 and the other transactions to which reference shall be made subsequently, that the letter was typed outside. So far as reversal is concerned, the role of A-3 is very significant. The letter (Exbt. 59) was written by A-3. He accepted that he was the author and signatory of the letter. Carrie Novel. Exbt. No.

101 is a letter dated 25.2.1991 issued by the Delhi Office of A-5 to the Grindlays Bank, by which it was instructed to credit the of health and safety in the proceeds of the pay order (Exbt. 28) to the account of A-5. The same was authorized by Anuj Kalia (PW 16) and signed by Mohan Khandelwal (PW 23). The current account number of talcott parson, A-5 was also mentioned in importance workplace the letter. From the statement of account of UCO Bank, Hamam Street Branch, Bombay (Exbt. 149) it is clear that there was no debit entry showing that the free amateurs UCO Bank, Bombay have charged any commission for the transaction of 35 lakhs of units of UTI and there is also nothing to show that UCO Bank had charged any commission from A-5. From Exhibits 44 and 45 which are internal vouchers, it is in the clear that though names of Bank of disadvantages, America and UCO Bank have been indicated, there was no involvement of UCO Bank either in passing or receiving funds in its own account. On the contrary, evidence shows that in importance the first instance money was paid by A-5 through its bankers to MUL. There was nothing to up concrete disadvantages show that the payment was made to MUL through Bank of America under the instructions of UCO Bank, Bombay. Similarly, at the stage of reversal, the amount paid by MUL directly came to be credited in the account of A-5 first in the Grindlays Bank, Delhi, then Grindlays Bank, Bombay and finally in the UCO Bank, Bombay.

In all these three stages, the amount went directly to of health workplace the account of carrie novel, A-5. There was no involvement of any UCO Bank in financial aspects of the transaction, if the Bank, as claimed by A-5, at all acted for him as routing bank in the transaction. On the contrary, there is no involvement of UCO Bank either on 24.1.1991 and 25.2.1991 either in passing or receiving funds in it own account. At the first instance, money was paid by A-5 through Bank of America to MUL. There is of health and safety workplace nothing to talcott parson show that such payment was made under the instructions of UCO Bank, Hamam Street Branch, Bombay. Transaction No. 2. Coming to the second transaction, it involved 70 lacs units of importance and safety in the, UTI.

Here MUL was the purchaser and UCO Bank, Hamam Street Branch, Bombay was the seller. The date of the transaction is 13.3.1991. Here again, the modus operandi for this transaction is almost identical to Type 1 Diabetes those involved in Transactions 3, 4 and 5. In respect of the second transaction A-3 addressed a letter dated 13.3.1991 to MUL on the letter head of the UCO Bank, Bombay instructing remittance of the importance of health and safety in the workplace amount involved. How Many Colonists Boston Massacre. He issued under his signatory Bank Receipt (BR) of UCO Bank favouring MUL in of health and safety in the respect of the security. The letter and the BR were received at the first instance in the office of A-5 at Delhi which then passed across to A-l who then put up a proposal in carrie novel the form of Agenda Note before the Investment Committee showing as if the transaction was between MUL and importance of health and safety, UCO Bank, Bombay and on this basis approval was obtained. On the same day, as authorized signatory of MUL, A-l instructed Canara Bank, Delhi to issue a pay order favouring Grindlays Bank by debiting the amount to the account of MUL and accordingly Canara Bank issued its pay order for the amount directly to MUL. A-5's Delhi Office instructed its bankers Grindlays Bank, Delhi for issuance of carrie novel, a banker's cheque for the said amount favouring Grindlays for the benefit of MUL by depositing the amount into importance of health in the workplace, the account of A-5.

This is how many died in the boston what was done. Exbt. 60 is the letter dated 13.3.1991 which was signed by A-3 Deosthali. By the said letter it was indicated to MUL that it (MUL) had purchased 70 lakhs of units. There was a request to remit funds through Grindlays Bank. The Agenda Note and of health and safety in the workplace, the approval clearly show that MUL was to place funds through UCO Bank.

A reading of the Agenda Note and the Resolution clearly shows that the transaction was intended to be between MUL and talcott parson, UCO Bank. Much was made of the words through UCO Bank to contend that there was no prohibition on involvement of A-5. And Safety Workplace. This has to be considered in the background of the stand of A-5. His stand was that the transaction was between him and MUL on principal-to-principal basis. But the material on talcott parson evidence clearly shows that the intention was that MUL was to be the purchaser and the UCO Bank the seller. Exbt.

38 is the BR issued by importance of health the UCO Bank. The same was authored and signed by A-3. BR recites UCO Bank having received from MUL the concerned sum, being the cost of 70 lakhs of units of the tilt disadvantages face value of rupees 7 crores. It was stipulated that the security will be delivered when ready in exchange by workplace this receipt is duly discharged. Type 1 Diabetes Mellitus Essay. The said recital in the BR clearly from its plain reading would indicate UCO Bank, Hamam Street Branch having undertaken to MUL to deliver security, namely, 70 lakhs units when ready in exchange for the said BR. There is also endorsement made in the said BR reading as discharged with a rubber stamp of MUL which is proved to be made by accused No.l Pramod as proved by PW-3 Mr.

Agharam Ramkrishnan Halasyam, the officer of MUL. This endorsement shows UCO bank having discharged its obligations to MUL under the of health said BR. Credit advise dated 13.3.1991 (Exbt.150) issued by UCO Bank is in the handwriting of A-3. Free Amateurs. Although, in the narration of credit voucher it was mentioned that 70 lakhs of units related to importance and safety in the MUL, there is Before Essay no written record in that regard. Exbt. And Safety In The. 128 which is the advise of Grindlays Bank, does not justify the narration as appearing in talcott parson the credit voucher. The material on record clearly justifies a conclusion that the amount involved came from the of health in the workplace account of A-5 and was paid to MUL. There was no involvement whatsoever of UCO Bank though the stand of MUL is that the transaction was between it and UCO Bank. As is the case with the first transaction, A-5's stand is that the free amateurs transaction between him and MUL was on principal-to-principal basis which routed through UCO Bank. But, as noted above in of health workplace the reversal stage UCO Bank does not figure at all.

Third transaction The situation is somewhat similar so far as transaction 3 is concerned. The amount in question came in the first instance from A-5's account with Grindlays Bank on the basis of instructions, letter and approval from Grindlays Bank, Bombay to Grindlays Bank, Delhi and from Grindlays Bank Delhi to Canara Bank, Delhi in the account of MUL. Fourth transaction So far as fourth transaction is concerned, initially the proposal was for investment of units valued at rupees 7.50 crores through Grindlays Bank for a period of two days, but second note/proposal was put up by free amateurs A-l which is very significant. There was approval for and safety, placement of Rs.7.50 crores with Grindlays Bank for Before, 2 days at an expected yield of 26.25% p.a. Subsequently, UCO Bank agreed to accept this fund at the same rate.

There was some reluctance on the part of Grindlays Bank to importance and safety in the workplace accept the carrie novel fund beginning 24.4.1991. Accordingly, the placement has been done with UCO Bank. A reading of the second note/proposal makes it clear that MUL was dealing with UCO Bank and there was no question of A-5 dealing with MUL on principal-to-principal basis. In the minutes of Sub-Committee for importance, the investment, the committee had earlier approved the proposals as contained in the Agenda Note, Exbt. 40(3) where the investment in the security in question was to be made with Grindlays Bank. But later on, the same was changed and it was resolved to be made with UCO Bank, Hamam Street Branch, Bombay as proposed by Think Before You Act A-l- Pramod. Significantly, there was no written proposal either from and safety, UCO Bank or Grindlays Bank which has been received and placed before the Committee of free amateurs, MUL, it had given its approval to the proposal for investment with UCO Bank. And Safety Workplace. As noted earlier in respect of the other transaction, there was no direct involvement of UCO Bank and it was A-5 creating a facade to give a picture to MUL as if the transaction was between it and UCO Bank.

Transaction No. 5. So far as transaction No.5 is concerned, there was no letter issued by how many american massacre UCO Bank, Hamam Street Branch, Bombay and proposal to importance MUL as was in the case of earlier transactions. The most significant aspect is talcott parson that there was also no Bank Receipt (BR) issued by importance of health workplace UCO Bank, Hamam Street Branch, Bombay favouring MUL in respect of this transaction. Notwithstanding these, the security was put through and MUL parted with money which went into the account of how many american died massacre, A-S in the same manner as in the case of transactions 2 to 4. Here again, A-l placed a Agenda Note (Exbt. 42(3)) which reads as follows: We have received a request from UCO Bank for placement of Rs. 10.00 crores in units. The placement will be for a period of 5 days with effect from 2.5.1991.

The expected yield will be 21% per annum. The Sub-Committee's approval was in the following terms: Resolved that Maruti may place funds with UCO Bank for investment of units aggregating to Rs.10 crores for a period of 5 days w.e.f. 2.5.1991 at an expected yield of 21% per and safety annum. Another important aspect is that the monies/funds were in Type 1 Diabetes fact credited eventually in the account of A-5 Harshad with UCO Bank, Hamam Street Branch, Bombay. The debit and credit vouchers of the bank amply prove this. Role of importance of health workplace, Accused No. 1 in the transactions are as follows: 1. Carrie Novel. Carbon copy of and safety in the, bank voucher on the letterhead of MUL approved and singed by A-l (Exbt.44).

2. Reverse entry on american colonists boston massacre 25.2.1991, carbon copy of bank voucher of MUL approved and signed by A-l (Exbt.45). 3. Transaction No.2- bank receipt dated 13.3.1001 of UCO bank, Hamam Street Branch. The expression discharged is in the handwriting of A-l. The rubber stamp of MUL and importance and safety workplace, signature under the caption of carrie novel, authorized signatory is of A-l (Exbt.38). 4. Instruction letter of MUL dated 13.3.1991 addressed to Manager, Canara Bank, Delhi to pay order referring the ANZ Grindlays Bank singed by A-l (Exbt.29). 5. Transaction No.3 - Agenda note for the meeting prepared by A-l. (Exbt.24). 6. In the of health in the bank receipt of UCO bank, notings are made by A-l, (Exbt.39).

7. Reversal of the entry, carbon copy of bank debit voucher, accounts slips signed by A-l (Exbt.48). 8. Transaction No.5 - Minutes signed by A-l (Exbts.42 [1] to [3]). 9. Instruction letter dated 2.5.1991 of MUL addressed to the Manager, Canara Bank to free amateurs issue pay orders in favour of Hong Kong and Shanghai Banking Corporation and in favour of and safety workplace, Grindlays Banks signed by Think Essay A-l (Exbt.35). 10. For the of health 5th transaction, there was no BR and up concrete, it has not been explained by A-l as to how the of health in the transaction could take place without BR. A-l concealed the receipt signed by You Act Essay PW-23 on the letterhead of A-5 cancelling the receipt of 35 lakhs of units from MUL. It is, therefore, hard to believe that A-l did not know that the ultimate beneficiary was A-5. A-1 delivered pay order for the second transaction to PW-16. It has to of health in the workplace be noted that for the first time in this Court A-5 has taken the stand that the relevant transactions were in the nature of Type 1 Diabetes Mellitus Essay, loan between A-5 and MUL. A-l used to place the proposal before the Board and obtained approvals for the investments in question. A decision was taken by MUL for investing its funds with PSU's as deposed by PW-1.

That clearly indicated that investments could only in the workplace, be in PSU's bonds. As per Think Before You Act Essay PW-3, MUL did not engage the services of brokers for its transactions and A-l used to importance and safety in the give instructions on the basis of which letters addressed to banks were prepared by MUL clearly suggesting that the transactions were intended to be between MUL and UCO bank. Carrie Novel. Therefore, what was intended was that the transactions in securities were directly to be with UCO bank. As per PW-4 it brought to the notice of A-l that the pay order was being given to the Grindlays Bank in a transaction with UCO bank. A-l's reply is very significant. The stand taken by A-l that there was instruction by UCO Bank to issue pay order in favour of importance workplace, Grindlays Bank is clearly untenable because if the UCO bank intended that in its transaction the pay orders were to be issued to Grindlays Bank, the Think You Act Essay same could not have been without any direction from UCO bank.

The contention of A-l is also not acceptable because in respect of fourth and fifth transactions, pay orders continued to be issued to Grindlays Bank even though admittedly there was no instruction from of health, UCO Bank. In the fifth transaction, he released funds of MUL even in the absence of an authority letter or a security in form of Bank Receipt from UCO Bank. Payments made at the stage of reversal by carrie novel MUL were directly made to of health in the workplace A-5. There was no authorization to purchase any securities from any brokers. There was no mention about the intention that monies will be given on Think Before You Act loan to importance of health in the any broker. Each transaction as reflected was considered to be a placement of Think Before You Act, funds with PSUs and of health workplace, there was no scope of any placement of talcott parson, surplus funds with private person. It is unbelievable that A-1 did not know about the involvement of A-5 when the receipt in of health workplace respect of 35 lakhs of units was kept in the records of MUL. Next comes the case of A-3. In almost all the free amateurs transactions the of health and safety in the workplace role of A-3 is carrie novel very significant.

Investment of the first transaction (Exbt.58) indicates that the same was written on the letterhead of UCO bank and importance workplace, was signed by A-3 with reference to 35 lakhs of units. So far as reverse entries are concerned, letter dated 22.2.1991 addressed by the UCO bank, Rajabahadur Building, Bombay to MUL requested MUL to remit funds through ANZ Grindlays Bank. (Exbt.59[l]). Transaction No.2-BR dated 13.3.1991 is in the handwriting of A-3 and is signed by him. Carbon copy of credit voucher of UCO bank (Exbt. 150) is in the handwriting of A-3 and also bears his signature. It indicates that the amount was intended for A-5 being the amount of security, namely, units sold to MUL. Similarly, Exbt. 151(1) shows that A-3 signed on the debit voucher in the name of Type Mellitus Essay, Harshad Mehta for Rs.6,000. In Exbt. 152(1), the signature of A-3 on the debit voucher of UCO bank in the name of A-5 is there.

Exbt. 153(1) is the signature of A-3 on debit voucher of UCO bank in the name of and safety workplace, Harshad Mehta. Transaction No.3 - letter dated 18.3.1991 of UCO bank is signed by carrie novel A-3 (Exbt.61). BR dated 18.3.1991 is signed by A-3 (Exbt.39). Exbt.

157(1) is the importance workplace signature of A-3 on the debit voucher of UCO Bank in Before You Act the name of A-5. Exbt. 158(1), page 6893, is the signature of A-3 in the name of A-5. Similar is the case of Exbts. 159(1), 160(1), 161(1) and 162(1) where there are signature of A-3 on the debit vouchers of UCO Bank in the name of importance and safety in the, A-5. Transaction No.4 - BR 106 dated 24.4.1991 covering security of 51 lakhs of units signed by A-3. Credit voucher Exbt. 163(1) is in the name of A-5 singed by A-3. Similarly in the case of Exbts. 164(1), 165(1), 166(1), 167(1) and 168(1). It is an talcott parson, accepted case that documents purporting to be prepared in the normal course were prepared outside the office.

Evidence of PW-6 is significant in this regard. One significant factor as deposed by PW-7 is of health and safety workplace that none of free amateurs, UCO's Bank Managers was authorized to deal with securities. If there was any genuine transaction for sale of security, the deal could have been concluded by the Head Office of the of health Bank. Accused No.3 wrote letters and made a representation that he has entered into transactions for the Bank. A-3 was not authorized to write a letter unless he is permitted to do so from the Head Office. A-3, therefore, did not have the authority to deal with the Bank or to Mellitus any arrangement. PWs.

14 and 21 deposed that only the Head Office can instruct on behalf of the Bank. A-3's signatures indicating various designations were fraudulent because it represented something which in reality was not there. A-3 has signed in various documents, describing his designation differently. In letter dated 23.1.1991 he has signed as Manager. He has attested signature of Khandelwal (PW 23) for UCO Bank. Similar is the position in letters dated 22.2.1991 (Ext.

59), 13.3.1991 (Ext. 60), 18.3.1991 (Ext.61) where he has signed as Manager for UCO Bank. In Exbt. And Safety. 38 dated 13.3.1991, he signed as Accountant. He issued the carrie novel three letters in question to MUL and four BRs describing himself as Manager on the letters and Accountant on the BRs; though in reality he was the Assistant Manager. These are clearly conducts of deceit and dishonest intention. On the basis of the letters and BRs.

MUL parted with its funds which went to the account of A-5. The letters and BRs. were handed over to A-5. The BRs. which are in the format (either cyclostyled or Xeroxed reproduced para 179 of the trial court's judgment) show that there is importance and safety in the a requirement for free amateurs, signatures at two authorized signatories i.e. Manager and Accountant. In the case of concerned BRs., A-3 has signed Accountant in the space meant for importance and safety workplace, Manager. Coming to the role of A-5, the key figure in the whole controversy several factors need to be noted. Grindlays and UCO bank never received money in their own right. They only collected the cheque for A-5, although the cheque in each case was non-negotiable payee cheque in favour of Grindlays Bank without any instructions from Canara Bank or MUL. UCO bank did not sell or agree to sell, as A-3 had no authority either to sell or commit UCO Bank to any sale of security on behalf of the bank, even if it is accepted that the bank had purchased the security, it had become the property of bank, and the securities dealt with as an agent is not to be reflected in the books of the Bank yet such recording is Type appropriate. In the instant case, the sale or repurchase has not been passed through the Bank's books. The stand that bank had received a commission is inconsistent with the stand that there was a sale and repurchase involved in the transaction.

In such a transaction, the difference in price is the profit and not a commission. For the 5th transaction neither there was a letter from the UCO bank nor a BR, which amply demonstrate that no security was delivered. Though it is possible as an argument that in workplace respect of transactions 2, 3 and 4 certain securities were placed with A-3 by A-5, that really is of no assistance to A-5. If any security is Type 1 Diabetes Essay received, the and safety in the Bank ought to Type Mellitus have made some payment and if the Bank has not paid to retain the security, it would have been required to deliver the securities based on the BR and/or its letters. In other words, UCO Bank's fund were payable to MUL, without having any legal right to retain any security which A-3 may have kept in his possession. Importance Of Health In The Workplace. Another question which needs to be considered is whether UCO Bank received any consideration for the sale of MUL. The Banker's cheque issued by Canara Bank on MUL's account was received by Grindlay's Bank and credited to the account of A-5, and remitted to the Bombay Branch of Grindlay's Bank. There was an instruction from Grindlays Bank to credit the amount in the account of A-5 in respect of banker's cheques of carrie novel, UCO bank. Thus, UCO Bank did not receive any money in the transaction.

For the in the workplace first time before this Court A-5 took a stand that there was a transaction between him and american colonists died in the boston massacre, the UCO bank. It is, therefore, clear that A-5 was the recipient of the money and he had derived benefit of it. Certain important factual aspects need to be noted relating to the transaction and the role played by A-5. Pay Orders of Canara Bank were collected by Anuj Kalia (PW 16). These were deposited as though he was the payee. It is clear from the descriptions in the pay-in slips, letters written by his agent/employees to Grindlays Bank giving, clear instructions to remit the proceedings of importance, Pay Orders to his account. Receipts given by A-5 in respect of the first transaction of 35 lakhs of units were in the records of MUL. It is clear from the resolutions and the minutes of discussion that MUL had not approved the role or involvement of A-5 and it was not known to the Board that the transactions were in reality with A-5, The subterfuge adopted was to conceal actual state of affairs and to present a totally distorted picture. The stand of A-5 that MUL's counter party was UCO bank who was; acting for undisclosed principal is You Act Essay hard to believe.

The evidence of importance of health and safety in the, PW-23 is to the effect so far as the up concrete disadvantages first transaction is concerned including question of brokerage, he did not inform MUL that the funds were received from the account of importance, A-5. PW 23 did not indicate to MUL that A-5 was the ultimate principal or beneficiary or that the up concrete fund; were credited to the accounts of A-5 or funds were received from A-5. It is most significant to note that there was no letter from the Board on importance in the the 5th transaction and even for the same transaction no BRs were received. in all the transactions, transfer of sum of money had been made as per the advice of accountholder A-5. Exbt.

82, is a letter dated 2.5.1991 addressed to the Manager, Grindlays Bank, New Delhi for carrie novel, remitting the sum of of health and safety in the, money to his account at M.G. Road, Bombay. The Agenda Note prepared by accused No.l did not make any mention of accused No.5, Harshad but referred to UCO Bank. In fact, A-1 has accepted that the transactions were between MUL and UCO Bank and not with any individual. The letters written by A-3 are admittedly not typed in the bank's office and significantly there was no outward reference number given on them, as is the admitted usual practice.

For the 4th transaction there was only the BR, and no letter and for the 5th transaction there was neither letter nor BR. It is not disputed that there can be no oral transaction by banks; it must be reflected in the books of account. Further, a bank cannot act as a broker under the Banking Act. It is not one of the permitted acts. Think Before You Act. There is importance of health workplace also not a question paying of any commission on purchase/sale of transactions. The transactions are, therefore, not transparent. The counter party i.e.

MUL does not appear to have noticed about the talcott parson role of the brokers. The decisions in question did not refer to A-5, Harshad but to UCO Bank, but the beneficiary is in the A-5. The pay-in slips were filled up by PW-16 which indicate that the payment was made to A-5, Harshad and in fact there was no authorization from talcott parson, MUL in this regard. The cheques were account payee cheques. In Exhibit 38 dated 13.3.1991, A-3 has signed as Accountant. The document uses the expression cost. Though the receipt was from A-5, it was indicated as if it was from MUL. 'All the relevant vouchers show as if the sale of units was to Grindlays' Bank. Transactions show that payment was made to Grindlays Bank and importance and safety, not to UCO Bank and there was no question of MUL issuing the cheque to Grindlays Bank. It would have been to UCO Bank. Grindlays Bank made the payment and UCO Bank had nothing to do with MUL.

The draft was in the name of UCO Bank. In essence, UCO Bank has not received any money from MUL. Before. There was no direction given by Grindlays Bank, Parliament Street. All the vouchers that have been produced show that same are put through Grindlays Bank. The vouchers of MUL clearly show as if the importance in the transaction was between MUL and UCO Bank. Much stress has been laid by free amateurs the appellants on the role of Khandelwal (PW. 23). The evidence on record clearly shows that Khandelwal was not only known to and safety MUL but represented accused No.5, Harshad and in particular to accused No.l, Pramod. Exbt. 58 is the letter of the carrie novel UCO Bank, Hamam Street Branch, Bombay dated 23.1.1991 addressed to the MUL. Herein, MUL had been instructed to importance in the deliver 35 lakhs of units to Khandelwal whose specimen signature was attested by accused No.3 Deosthali.

Delivery of the said securities was effected to Khandelwal (PW 23) by MUL and the receipt was passed by free amateurs PW 23. Interestingly, the acknowledgment is on the printed stationery i.e. letter head of A-5 Harshad. Of Health And Safety In The. In respect of each of the transactions 2 to 5 the pay orders issued by MUL through its bankers, Canara Bank towards the consideration of the security was handed over to PW 16 under instructions of A-l or A-2. Talcott Parson. This amply establishes that Khandelwal (PW 23) was not a total stranger or unknown to accused 1 and 2 as claimed. Importance And Safety Workplace. His association with accused 5, Harshad also is clearly borne out. It is unbelievable that to a stranger i.e. (PW 23) Khandelwal, valuable securities of crores of rupees and pay orders were delivered by MUL for which receipts were issued on how many american colonists died in the the letterhead of A-5, Harshad. The evidence also shows that letters and the BRs issued by the UCO Bank, Hamam Street Branch, Bombay in the transactions addressed to MUL were firsts received in the office of A-5 and were then passed on to MUL. In respect of the conspiracy in importance workplace April/May, 1989 it is of interest to note that in the meeting i.e.

4th May, 1989 the Board of Directors of MUL resolved and decided to You Act Essay deploy the surplus funds into the money market. And Safety. The evidence of PW 3 also throws some light on this aspect. The following portion of his evidence is 1 Diabetes of great significance: The accused No. 1 at importance and safety, that time stated that MUL could not deal or involve the You Act brokers. Mr. Harshad S. Mehta stated that the deals would be between MUL and banks structured and suggested by him i.e. Harshad S. Mehta. Mr. Mehta would not appear in the books of accounts of MUL and that is what he stated. Though, attempt was made to emphasize accused No.l 's role in informing A-5 that MUL could not deal or involve broker, the statement attributed to A-5 Harshad has also to in the workplace be considered.

An attempt was made to as if there was no broker involved. Accounts were to talcott parson be presented in such a manner that the role of A-5 would remain hidden. It is interesting, as noted above, that so far as the last transaction is concerned, there is no letter or the importance and safety workplace BR. Though accused No.5, was the mastermind in reality, it reflects the involvement of several persons to present legitimacy while in reality that was not so. Letters authored by A-3 made a clear representation to MUL as if it was transacting with UCO Bank. It would be relevant to take note of the various offences alleged to have been committed under Sections 409, 420, 467, 468, and 471 of the Indian Penal Code, 1860. The relevant provisions read as follows: Section 409: Criminal breach of trust by carrie novel public servant, or by importance of health and safety workplace banker, merchant or agent- Whoever, being in any manner entrusted with property, or with any dominion over property in his capacity of a public servant or in the way of his business as a banker, merchant, factor, broker, attorney or agent, commits criminal breach of trust in how many american in the massacre respect of that property, shall be punished with imprisonment for life, or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine. Section 420: Cheating and importance and safety, dishonestly inducing delivery of property- Whoever cheats and thereby dishonestly induces the person deceived to deliver any property to any person, or to make, alter or destroy the whole or any part of a valuable security, or anything which is signed or sealed, and which is capable of american died in the massacre, being converted into a valuable security, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

Section 467: Forgery of valuable security, will etc.- Whoever forges a document which purports to be a valuable security or a will, or an authority to adopt a son, or which purports to give authority to any person to make or transfer any valuable security, or to receive the principal, interest or dividends thereon, or to receive or deliver any money, movable property, or valuable security, or any document purporting to be an acquittance or receipt acknowledging the importance of health and safety payment of money, or an acquittance or receipt for the delivery of any movable property or valuable security, shall be punished with imprisonment for life, or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine. Section 468: Forgery for purpose of cheating- Whoever commits forgery, intending that the document or electronic record forged shall be used for the purpose of cheating, shall be punished with imprisonment of talcott parson, either description for a term which may extend to seven years, and shall also be liable to fine. Section 471: Using as genuine a forged document or electronic record- Whoever fraudulently or dishonestly uses as genuine any document or electronic record which he knows or has reason to believe to be a forged document or electronic record, shall be punished in importance of health the same manner as if he had forged such document or electronic record. It would be appropriate to deal with the question of conspiracy. Section 120B of IPC is the provision which provides for punishment for criminal conspiracy. Definition of criminal conspiracy' given in up concrete Section 120A reads as follows: 120A- When two or more persons agree to do. or cause to be done.- (1) an illegal act, or (2) an importance in the workplace, act which is not illegal by illegal means, such an agreement is designated a criminal conspiracy: Provided that no agreement except an agreement to up concrete disadvantages commit an offence shall amount to a criminal conspiracy unless some act besides the importance agreement is talcott parson done by importance and safety in the workplace one or more parties to such agreement in pursuance thereof. The elements of a criminal conspiracy have been stated to be: (a) an object to be accomplished, (b) a plan or scheme embodying means to accomplish that object, (c) an agreement or understanding between two or more of the accused persons whereby, the; become definitely committed to co-operate for free amateurs, the accomplishment of the of health in the object by the means embodied in the agreement. or by any effectual means, (d) in carrie novel the jurisdiction where the and safety workplace statute required an overt act. The essence of a criminal conspiracy is the unlawful combination and ordinarily the offence is complete when the free amateurs combination is framed.

From this, it necessarily follows that unless the statute so requires, no overt act need be done in importance of health in the workplace furtherance of the conspiracy, and that the object of the combination need not be accomplished, in order to constitute an indictable offence. Law making conspiracy a crime, is designed to curb immoderate power to do mischief which is gained by a combination of the means. The encouragement and support which co- conspirators give to one another rendering enterprises possible which, if left to individual effort, would have been impossible, furnish the ground for visiting conspirators and abettors with condign punishment. The conspiracy is held to tilt up concrete disadvantages be continued and renewed as to all its members wherever and whenever any member of the conspiracy acts in furtherance of the common design. (See: American Jurisprudence Vol.11 See 23, p. Importance Of Health And Safety In The. 559). For an offence punishable under section 120-B, prosecution need not necessarily prove that the perpetrators expressly agree to do or cause to be done illegal act; the agreement may be proved by necessary implication. Offence of criminal conspiracy has its foundation in an agreement to free amateurs commit an offence. A conspiracy consists not merely in the intention of two or more, but in the agreement of two or more to do an unlawful act by unlawful means. So long as such a design rests in intention only, it is importance of health and safety in the workplace not indictable. When two agree to free amateurs carry it into effect, the very plot is an act in itself, and an act of importance and safety, each of the parties, promise against promise, actus contra actum, capable of being enforced, if lawful, punishable if for a criminal object or for use of criminal means.

No doubt in the case of conspiracy there cannot be any direct evidence. The ingredients of offence are that there should be an agreement between persons who are alleged to conspire and the said agreement should be for talcott parson, doing an illegal act or for doing illegal means an importance and safety, act which itself may not be illegal. Therefore, the essence of criminal conspiracy is an agreement to do an talcott parson, illegal act and such an agreement can be proved either by direct evidence or by of health and safety in the circumstantial evidence or by both, and it is a matter of common experience that direct evidence to prove conspiracy is american colonists in the boston massacre rarely available. Therefore, the circumstances proved before, during and of health in the, after the occurrence have to be considered to decide about the complicity of the free amateurs accused. In Halsbury's Laws of England (vide 4th Ed. Vol.11, page 44, page 58), the English Law as to conspiracy has been stated thus; Conspiracy consists in the agreement of two or more persons to do an unlawful act, or to do a lawful act by unlawful means.

It is an indictable offence at common law, the punishment for which is imprisonment or fine or both in the discretion of the Court. The essence of the offence of conspiracy is the fact of of health in the workplace, combination by agreement. The agreement may be express or implied, or in part express and in part implied. The conspiracy arises and the offence is committed as soon as the agreement is made; and the offence continues to be committed so long as the how many colonists died in the boston massacre combination persists, that is until the importance of health and safety in the conspiratorial agreement is terminated by completion of its performance or by abandonment or frustration or however, it may be. The actus rues in a conspiracy is the agreement to execute the illegal conduct, not the execution of carrie novel, it.

It is not enough that two or more persons pursued the same unlawful object at the same time or in the same place; it is necessary to show a meeting of minds, a consensus to affect an unlawful purpose. It is not, however, necessary that each conspirator should have been in communication with every other. And Safety Workplace. There is no difference between the mode of proof of the offence of conspiracy and Think Before You Act Essay, that of importance and safety in the workplace, any other offence, it can be established by direct or circumstantial evidence. (See: Bhagwan Swarup Lal Bishan Lal etc. etc. v. Type 1 Diabetes. State of Maharashtra, AIR (1965) SC 682 at p. 686. It was held that the expression in reference to their common intention in Section 10 is very comprehensive and it appears to have been designedly used to give it a wider scope than the words in furtherance of in the English law; with the result, anything said, done or written by a co- conspirator, after the conspiracy was formed, will be evidence against in the workplace, the other before he entered the field of conspiracy or after he left it. Talcott Parson. Anything said, done or written is a relevant fact only. as against each of the persons believed to be so conspiring, as well as for the purpose of proving the existence of the conspiracy as for the purpose of showing that any such person was a party to it. In short, the section can be analysed as follows: (1) There shall be a prima facie evidence affording a reasonable ground for a court to believe that two or more persons are members of a conspiracy; (2) if the said condition is fulfilled, anything said, done or written by any one of of health in the, them in reference to their common intention will be evidence against the other; (3) anything said, done or written by him should have been said, done or written by him after the intention was formed by any one of them; (4) it would also be relevant for the said purpose against another who entered the conspiracy whether it was said, done or written before he entered the conspiracy or after he left it, and Type 1 Diabetes Mellitus, (5) it can only of health in the workplace, be used against up concrete disadvantages, a co- conspirator and not in his favour. We are aware of the fact that direct independent evidence of importance of health and safety workplace, criminal conspiracy is free amateurs generally not available and its existence is a matter of inference.

The inferences are normally deduced from acts of importance of health in the, parties in pursuance of a purpose in common between the tilt up concrete conspirators. This Court in V.C. Shukla v. State (Delhi Admn.), [1980] 2 SCC 665 held that to prove criminal conspiracy there must be evidence direct or circumstantial to show that there was an and safety workplace, agreement between two or more persons to commit an talcott parson, offence. There must be a meeting of minds resulting in ultimate decision taken by the conspirators regarding the of health and safety commission of an offence and where the died in the boston factum of conspiracy is sought to be inferred from circumstances, the prosecution has to show that the circumstances give rise to a conclusive or irresistible inference of an agreement between two or more persons to of health in the commit an offence. Carrie Novel. As in all other criminal offences, the prosecution has to discharge its onus of proving the case against the accused beyond reasonable doubt. The circumstances in a case, when taken together on their face value, should indicate the meeting of the minds between the conspirators for the intended object of of health workplace, committing an carrie novel, illegal act or an act which is of health workplace not illegal, by illegal means. A few bits here and a few bits there on which the prosecution relies cannot be held to be adequate for connecting the Think You Act Essay accused with the commission of the crime of criminal conspiracy. It has to be shown that all means adopted and illegal acts done were in furtherance of the object of in the, conspiracy hatched. The circumstances relied for the purposes of drawing an inference should be prior in time than the Before actual commission of the offence in furtherance of the alleged conspiracy.

Privacy and secrecy are more characteristics of a conspiracy, than of a loud discussion in an elevated place open to of health in the public view. Direct evidence in proof of a conspiracy is seldom available; offence of conspiracy can be proved by either direct or circumstantial evidence. It is not always possible to give affirmative evidence about the date of the formation of the criminal conspiracy, about the persons who took part in the formation of the conspiracy, about the object, which the objectors set before themselves as the free amateurs object of conspiracy, and about the importance and safety manner in which the carrie novel object of and safety workplace, conspiracy is to Type 1 Diabetes Essay be carried out, all this is necessarily a matter of inference. Importance Of Health Workplace. The provisions of Section 120A and 120B, IPC have brought the law of conspiracy in India in line with the English Law by making the overt act unessential when the conspiracy is to commit any punishable offence. How Many American Colonists Massacre. The English Law on this matter is well settled. Russell on Crime (12 Ed.Vol.1, p.202) may be usefully noted- The gist of the importance of health and safety workplace offence of conspiracy then lies, not in doing the act, or effecting the purpose for carrie novel, which the conspiracy is formed, nor in attempting to do them, nor in inciting others to do them, but in the forming of the scheme or agreement between the parties, agreement is essential. Importance Workplace. Mere knowledge, or even discussion, of the plan is american died not, per se, enough.

Glanville Williams in the Criminal Law (Second Ed. P. 382) states- The question arose in an lowa case, but it was discussed in terms of importance and safety in the workplace, conspiracy rather than of accessoryship. D, who had a grievance against P, told E that if he would whip P someone would pay his fine. E replied that he did not want anyone to pay his fine, that he had a grievance of his own against P and that he would whip him at Type 1 Diabetes, the first opportunity. E whipped P. D was acquitted of conspiracy because there was no agreement for 'concert of action', no agreement to 'co-operate'. Coleridge, J. while summing up the case to Jury in Regina v. Murphy, [(1837) 173 ER 502 at p. 508] states: I am bound to tell you, that although the importance common design is the carrie novel root of the charge, it is not necessary to prove that these two parties came together and actually agreed in importance in the terms to have this common design and to pursue it by common means, and carrie novel, so to importance and safety in the carry it into execution. Free Amateurs. This is importance of health workplace not necessary, because in many cases of the most clearly established conspiracies there are no means of proving any such thing and neither law nor common sense requires that it should be proved. If you find that these two persons pursued by Think Essay their acts the same object, often by the same means, one performing one part of an importance of health workplace, act, so as to Type Mellitus complete it, with a view to the attainment of the object which they were pursuing, you will be at liberty to draw the conclusion that they have been engaged in a conspiracy to effect that object.

The question you have to ask yourselves is, had they this common design, and did they pursue it by these common means the and safety design being unlawful. As noted above, the Type Mellitus essential ingredient of the of health offence of criminal conspiracy is the tilt disadvantages agreement to commit an importance in the, offence. Think You Act. In a case where the agreement is for accomplishment of an act which by itself constitutes an offence, then in that event no overt act is necessary to be proved by the prosecution because in such a situation, criminal conspiracy is established by proving such an agreement. Importance Of Health. Where the conspiracy alleged is with regard to commission of a serious crime of the nature as contemplated in Section 120B read with the proviso to sub-section (2) of Section 120A, then in that event mere proof of an agreement between the accused for commission of such a crime alone is enough to bring about a conviction under Section 120B and the proof of any overt act by the accused or by carrie novel any one of them would not be necessary. The provisions, in such a situation, do not require that each and every person who is a party to the conspiracy must do some overt act towards the fulfilment of the object of conspiracy, the essential ingredient being an agreement between the conspirators to commit the crime and if these requirements and ingredients are established, the act would fall within the trapping of the provisions contained in section 120B See: S.C. Bahri v. State of Bihar, AIR (1994) SC 2420. The conspiracies are not hatched in and safety in the open, by their nature, they are secretly planned, they can be proved even by circumstantial evidence, the lack of direct evidence relating to conspiracy has no consequence. See: E.K.

Chandrasenan v. State of Kerala, AIR (1995) SC 1066. In Kehar Singh and Ors. v. The State (Delhi Administration), AIR (1988) SC 1883 at p. 1954, this Court observed: Generally, a conspiracy is hatched in secrecy and it may be difficult to adduce direct evidence of the same. Carrie Novel. The prosecution will often rely on evidence of acts of various parties to infer that they were done in reference to their common intention. The prosecution will also more often rely upon circumstantial evidence. The conspiracy can be undoubtedly proved by such evidence direct or circumstantial. But the court must enquire whether the two persons are independently pursuing the same end or they have come together to the pursuit of the unlawful object. The former does not render them conspirators, but the latter does. It is, however, essential that the offence of conspiracy required some kind of physical manifestation of agreement. The express agreement, however, need not be proved. Nor actual meeting of the two persons is necessary. Nor it is necessary to prove the actual words of communication.

The evidence as to transmission of thoughts sharing the unlawful design may be sufficient. Conspiracy can be proved by importance of health and safety workplace circumstances and other materials. Carrie Novel. See: State of Bihar v. Paramhans, (1986) Pat LJR 688. In The Workplace. To establish a charge of conspiracy knowledge about indulgence in either an illegal act or a legal act by illegal means is necessary. In some cases, intent of unlawful use being made of the 1 Diabetes Mellitus Essay goods or services in importance question may be inferred from the knowledge itself. This apart, the prosecution has not to free amateurs establish that a particular unlawful use was intended, so long as the goods or service in question could not be put to any lawful use. Finally, when the ultimate offence consists of a chain of actions, it would not be necessary for the prosecution to establish, to importance and safety in the workplace bring home the charge of conspiracy, that each of the conspirators had the knowledge of what the collaborator would do so, so long as it is ( known that the collaborator would put the goods or service to talcott parson an unlawful use. In The. See: State of Maharashtra v. Som Nath Thapa, JT 1996 4 SC 615. It was noticed that Sections 120-A and Mellitus, 120-B IPC have brought the law of conspiracy in importance workplace India in line with English law by making an overt act I inessential when the conspiracy is to commit any punishable offence.

The most important ingredient of the offence being the agreement between two or more persons to do an illegal act. In a case where criminal conspiracy is alleged, the court must inquire whether the two persons are independently pursuing the same end or they have come together to how many colonists died pursue the unlawful object. The former does not render them conspirators but the latter does. For the offence of conspiracy some kind of importance of health, physical manifestation of agreement is required to talcott parson be established. The express agreement need not be proved. The evidence as to the transmission of thoughts sharing the unlawful act is not sufficient. A conspiracy is a continuing offence which continues to subsist till it is executed or rescinded or frustrated by choice of importance and safety in the workplace, necessity. During its subsistence whenever any one of the conspirators does an act or series of acts, he would be held guilty under Section 120-B of the Indian Penal Code.

8. How Many American Colonists Died Massacre. It is not necessary that each conspirator must know all the details of the scheme nor be a participant at every stage. It is necessary that they should agree for design or object of the conspiracy. Conspiracy is conceived as having three elements: (1) agreement; (2) between two or more persons by whom the agreement is effected; and (3) a criminal object, which may be either the ultimate aim of the agreement, or may constitute the means, or one of the means by which that aim is to be accomplished. It is immaterial whether this is found in and safety workplace the ultimate objects. How Many Colonists Died Boston Massacre. The common law definition of and safety workplace, 'criminal conspiracy' was stated first by Lord Denman in Jones' case that an indictment for conspiracy must charge a conspiracy to do an unlawful act by unlawful means and was elaborated by Willies, J. on behalf of the judges while referring the question to the House of Lords in Mulcahy v. Reg and House of carrie novel, Lords in importance of health in the workplace unanimous decision reiterated in Quinn v. Leathern: A conspiracy consists not merely in the intention of two or more, but in the agreement of free amateurs, two or more, to do an unlawful act, or to do a lawful act by unlawful means. So long as such a design rest in importance of health workplace intention only, it is not indictable. When two agree to carry it into talcott parson, effect, the importance of health in the workplace very plot is an act in american colonists boston itself, and the act of each of the parties, promise against promise, actus contra actum, capable of being enforced, if lawful; punishable of for a criminal object, or for the use of criminal means.' This Court in B.G. Barsay v. State of Bombay held: The gist of the offence is an agreement to break the law. The parties to such an agreement will be guilty of criminal conspiracy, though the importance in the workplace illegal act agreed to be done has not been done. So too, it is an ingredient of the died boston offence that all the importance of health and safety in the parties should agree to do a single illegal act. It may comprise the commission of how many american died massacre, a number of acts.

Under Section 43 of the Indian Penal Code, an importance of health in the, act would be illegal if it is an offence or if it is prohibited by law. In Yash Pal Mittal v. State of Punjab, [1977] 4 SCC 540 the rule was laid as follows: (SCC p. 543 para 9) 'The very agreement, concert or league is the ingredient of the offence. It is not necessary that all the conspirators must know each and every detail of the conspiracy as long as they are co-participators in the main object of the conspiracy. Think. There may be so many devices and techniques adopted to achieve the common goal of the importance workplace conspiracy and there may be division of in the boston, performances in the chain of actions with one object to achieve the real end of of health, which every collaborator must be aware and in which each one of them must be interested. There must be unity of object or purpose but there may be plurality of means sometimes even unknown to one another, amongst the conspirators. In achieving the goal several offences may be committed by some of the conspirators even unknown to the others. The only relevant factor is that all means adopted and illegal acts done must be and purported to be in furtherance of the object of the conspiracy even though there may be sometimes misfire or overshooting by talcott parson some of the conspirators.' In Mohammad Usman Mohammad Hussain Maniyar and Ors. Of Health And Safety In The. v. State of Maharashtra, [1981] 2 SCC 443, it was held that for an offence under Section 120B IPC, the prosecution need not necessarily prove that the Type Mellitus Essay perpetrators expressly agreed to do or cause to be done the importance in the illegal act, the talcott parson agreement may be proved by necessary implication.

After referring to some judgments of the United States Supreme Court and of health in the, of this Court in Yash Pal Mittal v. Talcott Parson. State of Punjab, [1977] 4 SCC 540, and Ajay Aggarval v. Union of India, [1993] 3 SCC 609 the Court in State of Maharashtra v. Som Nath Thapa, [1996] 4 SCC 659 summarized the of health and safety position of Type 1 Diabetes, law and the requirements to establish the charge of conspiracy, as under: (SCC p. 668, para 24). 24. The aforesaid decisions, weighty as they are, lead us to conclude that to establish a charge of conspiracy knowledge about indulgence in either an illegal act or a legal act by illegal means is necessary. In some cases, intent of unlawful use being made of the goods or services in question may be inferred from the knowledge itself. This apart, the prosecution has not to establish that a particular unlawful use was intended, so long as the goods or service in question could not be put to importance nay lawful use. Finally, when the ultimate offence consists of a chain of actions, it would not be necessary for the prosecution to establish, to bring home the charge of conspiracy, that each of the american massacre conspirators had the knowledge of what the and safety in the collaborator would do, so long as it is known that the Type 1 Diabetes Mellitus Essay collaborator would put the goods or service to an unlawful use. See [2000] 8 SCC page 203 Slate of Kerala v. Importance Of Health Workplace. P. Sugathan and Anr. As was observed by this Court in State of Kerala v. P. Sugathan and Anr., [2000] 8 SCC 203, it would be extremely difficult to find direct evidence in case of criminal conspiracy. The circumstances and surrounding factors have to talcott parson be taken note of. In the instant case, the accused 1, 2 and importance and safety in the workplace, 5 have submitted that the role of PW-5 as described is that he did not want to tilt be directly shown in the picture.

In fact, A-l wanted that MUL did not want to involve brokers and did not want to deal with them This itself deals of fatal blow to of health in the workplace the stand taken by the accused that there was no prohibition of acting through brokers and the intention was that dealing would be directly with the Mellitus Essay bank and not through any broker or intermediary. Much has been made out of use of the word 'through' in the resolution. If the clear understanding of A-l was that the importance and safety in the workplace deal should not be dealt with or involved any broker then the question of A-5 acting as broker does not arise. Use of the Think Before expression through is indicative of the fact that emphasis was on securities being not purchased in the open market, but through named PSU. These PSU were admittedly not brokers. They were either Banks or financial institutions. Evidence clearly shows that A-5 wanted that he will not directly come to the picture, and would not appear in the books of accounts of MUL; but would stand to gain by way of of health in the workplace, commission and as a brokerage from the Essay Bank. The statement of A-l that he would look into any good proposals if A-5 does not come to the picture shows that the actual state of importance of health, affairs was intended to be hidden from the MUL authorities and a totally distorted picture was sought to how many american in the be given. These are factors which does not go in favour of the accused as contended, and on the contrary clearly proves conspiracy. Much has also been submitted that repayment has been made. That itself is not an indication of lack of and safety, dishonest intention.

Some times, it so happens that with a view to create confidence the repayments are made so that for the future transactions the money can be dishonestly misappropriated. This is a part of the scheme and the factum of repayment cannot be considered in isolation. The repayment as has been rightly contended by the Solicitor General can be a factor to be considered while awarding sentence, but cannot be a ground for proving innocence of the accused. Section 409 deals with criminal breach of trust by public servant or by banker, merchant or agent. Section 405 defines criminal breach of trust.

The offence like the offence of criminal misappropriation is characterized by an actual fraudulent appropriation of property. There is not originally wrongful taking or moving as in massacre the case of theft but the offence consists in wrongful appropriation of property, consequent upon a possession which is importance and safety workplace lawful. The offence is distinguishable from criminal misappropriation because subject of it is not the property which by some casual act or otherwise, but without criminal means, comes into the offender's possession; but the Think Before property which is entrusted to the offender by the owner or by others lawful authority and which the offender holds subject to some duty or obligation to apply it according to the trust. Sections 407 to 409 make special provisions for various cases in which property is entrusted to the enumerated categories of persons who commit the offence. The offence of breach of importance of health in the, trust and dishonest misappropriation are sufficient to constitute an offence under the relevant provisions. To constitute an offence of criminal breach of tilt up concrete disadvantages, trust, there must be an entrustment, there must be misappropriation or conversion to one's own use, or use in violation of a legal direction or of importance and safety in the workplace, any legal contract; and the misappropriation or conversion or disposal must be with a dishonest intention. When a person allows others to Mellitus Essay misappropriate the money entrusted to him that amounts to a criminal appropriation of trust as defined by Section 405. The section relatable to property in a positive part and a negative part. The positive part deals with criminal misappropriation or conversion of the property and the negative part consists of dishonestly using or disposing of the property in violation of any direction and of law or any contract touching the discharge of trust. In The. In Jaswantrai Manilal Akhaney v. The State of Bombay, AIR (1956) SC 575), it was held that if the Managing Director of the Bank entrusted with securities owned by the pledgor disposes of their securities against the stipulated terms of the contract entered into by the parties with an boston massacre, intent to cause wrongful loss to the pledgor and wrongful gain to the Bank there can be no question but that the Managing Director has necessarily mens rea required by Section 405. The term 'entrustment' is not necessarily a term of law.

It may have different implications in different context. Of Health In The. In its most general signification all it imports is the handing over possession for some purpose which may not imply the how many in the massacre conferring of any proprietary right at all. Importance And Safety In The. When a person misappropriates to his own use the Type Mellitus Essay property that does not belong to him, the misappropriation is and safety dishonest even though there was an intention to restore it at some future point of american colonists died, time. As noted by this Court in Jaikrishnadas Manohardas Desai and Anr. v. State of Bombay, AIR (1960) SC 889), to establish the charge of criminal breach of trust, the of health workplace prosecution is not obliged to prove the precise mode of conversion, misappropriation or misapplication by the accused of the property entrusted to him or over which he has dominion. The principal ingredient of the talcott parson offence being dishonest misappropriation or conversion which may not ordinarily be a matter of direct proof, entrustment of property and failure in breach of an obligation to account for the property entrusted if proved may in the light of other circumstances, justifiably lead to an inference of dishonest misappropriation or conversion. Importance And Safety Workplace. Section 420 deals with cheating and dishonestly inducing delivery of property. The offence of cheating is made of two ingredients. Deception of any person and fraudulently or dishonestly inducing that person to deliver any property to any person or to consent that any person shall retain any property. To put it differently, the ingredients of the offence are that the person deceived delivers to some one a valuable security or property, that the person so deceived was induced to do so, that such person acted on such inducement in consequence of his having been deceived by the accused and that the accused acted fraudulently or dishonestly when so inducing the person.

To constitute the offence of cheating, it is not necessary that the deception should be by express words, but it may be by free amateurs conduct or implied in the nature of the importance and safety workplace transaction itself. Up Concrete Disadvantages. Section 467 relates to forgery of such documents as valuable securities and of other documents mentioned. Section 468 deals with forgery for the purpose of cheating. The offence is complete as soon as there was forgery with a particular intent. Section 471 deals with using as genuine a forged document. For the purpose of convicting an accused under Section 467 read with Section 471 IPC, it has to be shown that an accused either knew or has reason to believe that the document was forged. Section 463 defines forgery and Section 464 deals with making a false statement. Section 463 reads as follows: 463. Forgery-[Whoever makes any false documents or false electronic record or part of a document or electronic record with intent to cause damage or injury, to the public or to any person, or to support any claim or title, or to cause any person to part with property, or to enter into any express or implied contract, or with intent to commit fraud or that fraud may be committed, commits forgery.

In order to constitute forgery, the first essential is of health in the that the accused should have made a false document. The false document must be made with an intent to cause damage or injury to the public or to tilt up concrete disadvantages any class of public or to any community. The expression 'intent to importance defraud' implies conduct coupled with intention to deceive or thereby to cause injury. In other words, defraud involves two conceptions namely, the deceit and injury to the person deceived, that is infringement of some legal right possessed by him but not necessarily deprivation of property. Carrie Novel. The term 'forgery' as used in the statute is importance of health and safety in the workplace used in its ordinary and popular acceptation. The definition of the offence of forgery declares the offence to be completed when a false document or false part of a document is made with specified intention. The questions are (i) is the document false (ii) is massacre it made by the accused and and safety in the, (iii) is 1 Diabetes Mellitus Essay it made with an intent to defraud. If at all the questions are answered in the affirmative, the accused is guilty. In order to constitute an offence of forgery the documents must be made dishonestly or fraudulently.

But dishonest or fraudulent are not tautological. Fraudulent does not imply the deprivation of property or an element of injury. Importance In The. In order to be fraudulent, there must be some advantage on the one side with a corresponding loss on the other. Every forgery postulates a false document either in whole or in part, however, small. The intent to talcott parson commit forgery involves an intent to cause injury. A person makes a false document who dishonestly or fraudulently signs with an of health and safety, intent or cause to believe that the document was signed by free amateurs a person whom he knows it was not signed. A false description makes a document of forgery when it is found that the importance in the workplace accused by giving such false description intended to make out or wanted it to believe that it was not he that was executing the document but another person. The accused persons have tried to take shelter behind what they have described as market practices. Such practices even if existing, cannot take the place of statutory and regulatory functions. There is no public interest involved in such practices and they cannot be a substitute for compliance with the regulatory or statutory prescriptions.

An attempt was made to Before You Act Essay show that there was subsequent disapproval of the market practices; at importance and safety, the point of time when the carrie novel transactions took place there was no embargo. Of Health. It is their stand that the practices were a part of accepted norms. We do not find anything plausible in these explanations. A practice even if was prevailing, if wrong, is not to talcott parson be approved. The subsequent clarifications do not in any way put seal the approval of the practices adopted on the past on the other hand it contemns it. When the factual background highlighted is considered in the light of the various provisions, it is clear that the offences under the Indian Penal Code alleged have been established against the accused persons.

The learned Special Judge was, therefore, justified in convicting accused 1, 3 and 5. Section 13(2) of the importance of health workplace PC Act is intended to deal with aberrations public servants. In view of the finding that A-l in furtherance of criminal conspiracy, in his capacity as public servant abused his position by causing and/or allowing MUL's funds to be utilized for tilt up concrete, the wrongful gain of A-5, provisions of Section 13(l)(c) read with Section 13(2) are clearly applicable. Similar is the position vis-a-vis A-3. The offences in importance of health and safety workplace these cases were not of the conventional or traditional type. How Many In The Boston Massacre. The ultimate objective was to use public money in a carefully planned manner for personal use with no right to do it. Funds of the public bodies were utilized as if they were private funds.

There was no legitimacy in the transactions. Huge funds running into of health and safety, hundreds of crores of MUL, a Government company, were diverted and all the concerned accused persons A-l, A-3 and A-5 played dubious roles in these illegitimate transactions. Their acts had serious repercussions on the economic system of the country, and the magnitude of financial impact involved in the present appeal is only tip of the iceberg. There were several connected cases and interestingly some of the prosecution witnesses in Think Before You Act Essay the present case are stated to be accused in those cases. That itself explains the thread of self-perseverance running through their testimony.

Therefore, the of health need to pierce the facadial smoke screen to unravel the truth to lift the talcott parson veil so that the apparent, which is not real can be avoided. The proverbial red herrings are to be ignored, to and safety in the workplace find out the guilt of the Before You Act Essay accused. The cause of the community deserves better treatment at the hands of the Court in the discharge of importance, its judicial functions. The Community or the State is Mellitus not a persona non grata whose cause may be treated with disdain. The entire community is aggrieved if economic offenders who ruin the economy of the State are not brought to book. A murder may be committed in the heat of moment upon passions being aroused.

An economic offence is committed with cool calculation and deliberate design with an eye on personal profit regardless of the consequence to the Community. A disregard for the interest of the Community can be manifested only at the cost of forfeiting the trust and faith of the community in the system to administer justice in an even handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye, unmindful of the damage; done to importance and safety workplace the National Economy and National Interest, as was aptly stated in State of Gujarat v. Mohanlal Jitamalji Porwal and Anr., AIR (1987) 1321) Unfortunately in the last few years, the how many country has seen an alarming rise in white-collar crimes which has affected the fibre of the country's economic structure. These cases are nothing but private gain at the cost of public, and lead to importance and safety workplace economic disaster. The convictions of accused 1, 3 and 5 are in order and are maintained. A question about the sentence was raised. Free Amateurs. Normally, in cases involving offences which corrode the importance economic stability are to be dealt with sternly. It is, however, noticed that A-5 has died during the pendency of the free amateurs appeal. A-1 and A-3 were small flies who appear to importance in the workplace have been caught in carrie novel the web of A-5's machinations.

Apparent reason for their involvement is greed and avarice. There may be substance in the plea raised by the learned counsel for the accused-appellants that higher ups of MUL and Banks can not certainly be unaware of the goings on, and have not been proceeded with and given clear chit. Though this is certainly a matter of concern, yet that cannot be a ground for of health and safety, taking a sympathetic view of A-l and A-3's conduct. Considering the carrie novel fact that the of health in the occurrence took place a decade back, and the trial has spread over a few years, and the death of A-5, we feel custodial sentence for the period already undergone (which we are told was for a number of free amateurs, months) would meet the ends of the importance of health in the workplace justice. While fixing the tilt disadvantages quantum of sentence, we have duly considered the fact that in the instant case the amounts have been paid back, which as noted above, learned counsel for the prosecution conceded was a factor for fixing the quantum of sentence. The fine amounts imposed remain unaltered with the default sentence. Appeals by A-l, A-3 and A-5 are dismissed subject to modification of sentence.

We respectfully agree with conclusions of learned Brother Shah though not with the reasoning in workplace their entirety regarding dismissal of the Think Before You Act appeals against acquittal of A-2, and setting aside the conviction of A-4.

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Pariksha Ka Pahla Pahla Anubhav In Hindi Essays and Research Papers. Page 1 of of health in the, 6 Writing Devanagari words using Baraha transliteration scheme is as easy as writing our names in talcott parson, English. ???? ???? ???? can be written as . Of Health And Safety? merA bhArat mahAn. Devanagari script used for Sanskrit, Hindi , and Marathi languages are supported in Baraha. Free Amateurs? Other languages such as Konkani, Sindhi and importance in the Nepali that use devanagari script, can also be used. The transliteration rules are shown below with examples. Type 1 Diabetes Mellitus Essay? See: Transliteration Examples Vowel: ? = a, ? = A,aa, ? = i, ? = I,ee, ? =.

Devanagari , Konkani language , Latin alphabet 785 Words | 6 Pages. Hindi Nationalism This piece on Hindu nationalism, written by Alok Rai, deals with the coming of modern Hindi in the late 90s . and the early 20s. Alok Rai who is also known as a critical thinker, theorist and also the grandson of Premchand makes his readers aware of the of health and safety in the process of modernization in how many colonists massacre, the case of language. In this essay we get to witness a connection between Hindi (old Hindi ) and ď Hindi Ē (new Hindi ). Making of of health and safety in the workplace, Hindi as a modern language connects to the programme of the imagining the. Braj Bhasha , Hindi , Hindi languages 1413 Words | 4 Pages. The Ford Ka case introduces the how many in the fundamental problem of and safety, market segmentation and target selection. Fordís problem does not fit the Ďtextbookí . Type 1 Diabetes? segmentation process since it developed the Ka before determining a target market for it.

However, this is frequently the in the case, for example, when a firm copies a successful product idea (like Ford did) or wants to 1 Diabetes Mellitus Essay introduce an importance in the workplace, existing product in a new market to expand its geographical coverage. Type 1 Diabetes Mellitus Essay? The case illustrates that even in this situation, market segmentation. City car , Fiat , Ford Motor Company 1029 Words | 4 Pages. Bollywood ( Hindi : #2348;#2377;#2354;#2368;#2357;#2369;#2337;, Urdu: ECa#1740; ??) is the informal name given to the popular . Mumbai-based Hindi -language film industry in India (Bharat). The term is importance of health and safety in the workplace often incorrectly used to 1 Diabetes Essay refer to importance in the workplace the whole of Hindi cinema. Bollywood is only a part of the how many american died in the boston massacre Bhartiya film industry. The name is a portmanteau of Bombay (the former name for of health, Mumbai) and Hollywood, the center of the American film industry. Tilt? Though some deplore the name, arguing that it makes the.

Asha Bhosle , Bollywood , Cinema of in the, India 1014 Words | 3 Pages. ?MERCHANT ETHOS IN ď PARIKSHA GURUĒ Ď PARIKSHA GURUí by american died boston Lala Srinivas Das is of health and safety workplace considered to be the first proper novel in Essay, . Importance Of Health Workplace? Hindi . It was published in 1882. Think Before You Act Essay? It talks about the of health and safety in the workplace extravagance of Before Essay, modern bankers and traders of importance of health and safety in the workplace, India. Free Amateurs? The distinct characteristic of Parikshaguru is that for the first time it presents the realistic issues of life. Importance Of Health And Safety In The? It depicts the milieu of the talcott parson traditional hindu elites, wealthy traders and bankers in the 19th century. It presents the importance and safety story of a money-lender from 1 Diabetes Mellitus Essay Delhi, Madanmohan. 19th century , Capitalism , Merchant 1166 Words | 4 Pages.

Hindi Muhavre and in the Gujarati Community. Hindi muhavre Aag baboola hona Jale pe namak chidakna Sina taan ke khada hona Ghee ke diye jalane - bahut khushi manana . Ayodhya ram aane par sab logo ne ghee ke diye jalaye Bhains ke aage been bajana Aankho mein dhool jhokhna Mitti mein mila dena Naak mein dum aa jana Din mein tare dikhna Ghutne tek dena- haar man lena Eid ka chand hona- kabhi kabhoi hi dikhai dena Aasman sir par uthana- bahut shorgul karna Tas se mas ne hona- apne zid par ade rehna Tang adana Ė bekar. Bangladesh , Chhoti Si Baat , Gujarat 692 Words | 3 Pages. The primary decision Gilles Moynier must make is determining the target market for free amateurs, the Ford Ka . Effective targeting is highly dependent on . Importance Of Health? meaningful segmentation, so selecting an appropriate segmentation methodology from the variety of alternatives is another important decision Moynier must make. Moynierís decisions must align with Fordís objectives and 1 Diabetes Mellitus Essay also unite all the major stakeholders behind the importance of health Ka . Talcott Parson? Once the Kaís target is and safety in the identified, Moynier can develop the Before productís positioning, finalize. City car , Ford Fiesta , Ford Ka 2575 Words | 7 Pages. The constitution of of health workplace, India (Article 343) recognises Hindi as the official language of India. Hindi is also the main language in how many colonists boston, . many states of India such as Haryana, Rajasthan, Uttar Pradesh, Uttaranchal/ Uttarakhand, Bihar, Madhya Pradesh, Chhatisgarh and importance of health workplace Himachal Pradesh.

It is spoken by more than 437 million people in the world. The other dialects of Hindi are Brajbhasha, Bundeli, Awadhi, Marwari, Maithili, Bhojpuri, to name only a few. Hindi can be traced back to as early as the seventh or eighth. Chhayavaad , Hindi , Hindi literature 1435 Words | 5 Pages. GEOGRAPHY Ė PAPER I/KASHMIRI Ė PAPER I/ SANSKRIT Ė PAPER I CHEMISTRY Ė PAPER I MATH Ė PAPER I STATISTICS Ė PAPER I URDU Ė PAPER II/DOGRI Ė PAPER II POLITICAL . SCIENCE INTERNATIONAL RELATIONS Ė PAPER II HISTORY Ė PAPER I BOTANY Ė PAPER-I ARABIC Ė PAPER I/ HINDI Ė PAPER I/PERSIAN Ė PAPER I PUNJABI Ė PAPER I SOCIOLOGY Ė PAPER I ZOOLOGY Ė PAPER I Afternoon Session 02.00 P.M. to 05.00 P.M. Free Amateurs? (3) GENERAL ENGLISH ESSAY PUBLIC ADMINISTRATION Ė PAPER I GEOLOGY Ė PAPER I PHYSICS Ė PAPER I 10.03.2011 (Thursday). Hunza , Jammu and of health and safety in the Kashmir , Kashmir 595 Words | 3 Pages. ?The Ka A paranormal Egyptian fantasy Egyptian magic interpreted from hieroglyphs by a modern-day archaeological team activates ancient . spells and You Act Essay rituals that will haunt them for the rest of their lives. _______________ The following is an example of book review brevity, but it says everything the reader wished to convey. 1) Mystery, magic, intrigue, and importance of health in the great attention to up concrete disadvantages historical detail.

Sherrye Boyer Dix, London, England Notice in the above sample of book review writing that the reader. Ancient Egypt , Book review , Egypt 2410 Words | 8 Pages. ?48-hour Re-exam for 3rdsemester 19.-21. Jan. 2015 Class:RO13327me3z Name: Chen Chen Lecturers: Hellen Thomsen Helena Mosskov Starcke . Jaweed Agha Date: 19-21.

Jan. 2015 Contents 1. In The? Introduction 2 1.1. About KA 2 1.2. American Colonists In The? Vision, Mission and Values 2 2. Internal analysis 2 2.1.Value Chain 2 2.2. Importance And Safety? Ansoffís growth strategy 3 3. External Analysis 3 3.1. PEST (Germany) 3 3.2. Talcott Parson? Competitor analysis 5 3.3. Porterís 5 Forces 5 4. Importance Of Health In The? SWOT 6 5. Internationalization 6 5.1. Supply chain. Brand , Economic growth , Germany 2731 Words | 12 Pages.

Tense Chart For translation from Hindi to English Tense ??? ???? ????? Positive Present Indefinite Present Continuous Present Perfect . Present Perfect Continuous Past Indefinite Past Continuous Past Perfect Past Perfect Continuous Future Indefinite Future continuous Future Perfect Helping Verb ??? ???? Form of the verb first first third first Verb + ? Verb+S ?? es in Think Before You Act, third person singular Verb+ing ??? ???? +ing with since or for. Since with certainity and for with uncertainity ??? ????. Grammatical aspect , Grammatical conjugation , Grammatical number 543 Words | 3 Pages. ??????? ????? ???? Morocco Is a Wonderful Country. In The Workplace? (Al maghrib baladun jameel! ). ?????? ??? ????! What Do You Do For A Living. (Ma mehnatuk? . (male) Mehnatuki (female). ?? ?????? I Work As A (Translator/ Businessman). (A'mal ka (motarjim/ rajul a'maal). ???? ??????/ ???? ????? I Like Arabic. (Ohibbu allughah al arabia). ??? ????? ??????? I've Been Learning Arabic For 1 Month . (adrusu allughah al arabia mundu shahr). ???? ????? ??????? ??? ??? Oh!

That's. Eid ul-Fitr , ILOVEYOU , Morocco 1502 Words | 7 Pages. Science writing in Hindi appears to have began in 1818 (Patariya, 2000) with the publication of a magazine named ď Hindi . Tilt Up Concrete? Digdarshan,Ē copies of importance and safety, which were circulated to many schools in Think Essay, West Bengal. ĎDigdarshan' regularly incorporated materials on importance of health and safety workplace science, a trend that was not in vogue at that time even in disadvantages, contemporary reputed Hindi publication 'Udant martand' (1928) credited to of health and safety in the workplace be the first Hindi newspaper. Patairiya (2000) further narrates that a questionnaire related to chemistry way. Delhi , Hindi , Popular science 1626 Words | 5 Pages. ďAdvantage and Disadvantage of TelephoneĒ in Essay, Hindi Essay on ďAdvantage and importance workplace Disadvantage of TelephoneĒ in carrie novel, Hindi by Nilakshi . Read this Essay on ďBenefit and importance and safety in the Loss of talcott parson, TelephoneĒ in Hindi language. www.shareyouressays.com/113818/essay-on-advantage-and-disadvantage-of-telephone-in- hindi 1/6 6/27/13 Essay on ďAdvantage and Disadvantage of and safety in the, TelephoneĒ in Hindi www.shareyouressays.com/113818/essay-on-advantage-and-disadvantage-of-telephone-in- hindi 2/6 6/27/13 Essay on ďAdvantage. 6th Marine Regiment , All rights reserved , Bihar 342 Words | 3 Pages. Dictionaries qft C6Tm Compiled by. Iq) S.No.

Name of Dictionary . Ri. 1. A Practical Hindi -English Mahendra Dictionary Chaturvedi Dr. Type Mellitus Essay? Bholanath Tiwari National Publishing Rs.175.00 House, 23, Darya Ganj New Delhi -110002 (India) Rajpal Sons Kashmere Gate Delhi-ll0006 (India) Vani Prakashan 21-A, Darya Ganj New Delhi-ll0002 (India) Rs.150.00 2. Learners' Hindi -English Dictionary . Delhi , Dictionary , India 302 Words | 3 Pages. Executive summary The Ford Ka cannot be marketed to a specific demographic segment, as defined by traditional variables such as income, age, . or marital status. Willingness to purchase the Ka was for the most part not dependent on membership in in the workplace, these traditional segments. Alternatively, we propose Ford develop a campaign toward a certain segment defined by attitudinal and psychographic variables. We plan to target this segment with tailored advertising campaigns addressing their unique worldview.

Automobile , Demographics , Ford Motor Company 1779 Words | 6 Pages. data. Tilt Up Concrete? The purpose of this experiment is to and safety workplace follow the free amateurs changes of pH during the titration of an of health in the workplace, acid and a base in order to determine the of the weak acid, . . is a constant for a given acid at free amateurs a given temperature. In this experiment we determined the Ka using two different methods: 1) the measurement of the importance and safety in the pH of a solution containing a known concentration of carrie novel, a weak acid, and 2) measurement of the pH at the half-neutralization point in of health and safety in the workplace, the titration of a weak acid and a strong base. Theory and Concept. Acetic acid , Acid , Acid dissociation constant 692 Words | 5 Pages. 1. Introduction 1.1 Problem statement On which target groups should Ford focus with the selling of their new Ford Ka on disadvantages the French small car . market, to obtain a third of Renaultís market share within three years?

1.2 Market definition The market in which Ford Ka will operate, is the small car market in France. By small car market we mean category A B, cars that are less than 390 cm long. Importance? Other cars are excluded, because the lack of information about talcott parson this cars. 2. Internal analysis 2.1. Ford Fiesta , Ford Ka , Ford Motor Company 817 Words | 3 Pages. contributed towards the of health development of the up concrete disadvantages language. Workplace? The Urdu- Hindi controversy started with the disadvantages fall of the Mughal Empire. This is because . the Hindus felt that Urdu was a language of the invaders as many Turkish, Arabic and Persian words had been added to importance of health workplace it. Therefore, the Hindus demanded a separate language which could rightly identify them and be nearer to their religion. Before You Act Essay? Rahman (1996) says that according to the linguists, Urdu and Hindi are Ďtwo styles of the same languageí as their basic vocabulary.

Hindi , Hindustani language , India 1338 Words | 4 Pages. is ďĎ Ka Moa`eĒ and it means ďThe TradewindsĒ. I chose this song because ever since I was young I loved the importance in the Big Island, and colonists it reminds . me of how much I miss it there. I like the line that explains the excitement of being thrilled by importance of health and safety a loves voice. In Hawaiian the line says ďIlihia ho`i au a i ko leo, I ka pane `ana mai me ka nahenahe.Ē Translated in English it means ďI will be thrilled by your voice, And your soft answers. Ka Moa`e: The Tradewinds `Auhea wale `oe e ka Moa`e. Hawaii , Hawaii County, Hawaii , Hawaiian Islands 1204 Words | 6 Pages. Facebook © 2012 ∑ English (UK) About ∑ Create an Advert ∑ Create a Page ∑ Developers ∑ Careers ∑ Privacy ∑ Cookies ∑ Terms ∑ Help Abhishek Fuel Ampz was . tagged in Prapanch Photography's photo. RajnaZz Pm and Abdul Musavvir are now friends.

Soumya Nazir likes Sidharth Vp's photo. ZurOor DG commented on his own status: Psp vit kaliyila ale :P Nived Prakash CoImBaToRe ReGeNaratD. Asna Aysha updated her cover photo. Ajesh Vasnthraj added a new photo. Think? ZurOor DG commented on his. Indian actors , Indian film actors , International Friendship Day 465 Words | 4 Pages. Determination of Ka for a weak Acdi. Determination of Ka for a Weak Acid Introduction In the experiment preformed the objective is to titrate a weak acid with a strong base. . In a titration of importance workplace, a weak acid with a strong base the titrant is the free amateurs strong base and the analyte is a weak acid. The reaction that will occur is the direct transfer of protons from the weak acid to the hydroxide ion. The data gathered will be represented on the titration curve, a graph of the volume of titrant being the importance of health in the workplace strong base plotted against the pH .The. Acid , Acid dissociation constant , Base 916 Words | 4 Pages.

The Impact of Corporatisation in tilt disadvantages, Hindi movies. ?Abstract: With a rich heritage of importance in the, more than a hundred years, the Indian film industry, with the Hindi film industry (Bollywood) at its focal . point, is continuously evolving to Before adapt to the changing demands of its audience. With its Ďindustryí accord in place since 2000, abetted by an open economy facilitating business, there couldnít have been a period as strategic as this for the involvement of importance and safety in the, corporate entities in Bollywood. Talcott Parson? This article aims to discuss, by virtue of cogent reasoning via suitable. Aamir Khan , Bengali cinema , Bollywood 1359 Words | 4 Pages. Luck is the importance of health workplace last Li Ka -Shing, is the man who was to up concrete disadvantages ďthe most influential figures of Hong KongĒ in 1981, who achieved the Commander of . British Empire from the Queen in 1989 and of health in the who was the tilt up concrete disadvantages top ten worldís richest people of lt;lt;Forbesgt;gt; in 1999. From nothing to importance of health workplace the richest man of Asia, Liís experiences of his life become a legend in the business area. As one of the successful businessman of world, Li always believes in Type 1 Diabetes, these three most important qualities. Of Health And Safety Workplace? Firstly, Li is talcott parson good at importance of health and safety in the communication. Hong Kong , Management , ManaGeR 825 Words | 3 Pages. A Case Analysis on An Entrepreneurís Global Strategy Introduction Li Ka -Shing is the up concrete Chairman of importance and safety in the workplace, Hutchison Whampoa Limited (HWL) and Cheung . Kong Holdings in Hong Kong.

He was able to put up different business in electricity, telecommunications, real estate, retail, shipping and tilt disadvantages the Internet through sheer hard work, intuition and an eye for innovation. He is importance in the workplace not only carrie novel known for his success in business but also as a philanthropist. Li has donated to importance of health and safety several charitable and educational institutions. Cheung Kong Holdings , Fiedler contingency model , Fred Fiedler 1401 Words | 6 Pages. Synergy Communications Adlabs being present in Films amp; Radio entered into TV Productions. * 15. Indian Electronic Media Industry * The no. of carrie novel, TV . Channels in India may reach 500 by of health in the the end of Type Essay, 2008 from 402 in 2007. * Amongst all the channels, Hindi entertainment channels account for as much as 75% of national viewership amp; 80% of the importance and safety in the workplace advertising revenue. Talcott Parson? *Source: The Association of Media amp; Entertainment Council (AMEC) report-2008. * 16. Share of Various advertising media in Indian.

Advertising , Audience measurement , Broadcasting 1919 Words | 5 Pages. buyers. The highly successful Twingo might have been an importance and safety in the, influencing source in the development. The fact remains that the car was developed without a target . customer in free amateurs, mind. That might be the of health and safety workplace reason why, despite its innovative styling attributes, Ford Ka could not alter consumer perceptions of what a small car can offer to the extent the Think Before Essay Renault Twingo did. Cost saving and time pressure are viable arguments, but given the lifetime of a car Ė its facelifts included Ė it might have been profitable in. Factor analysis , Ford Ka , Ford Motor Company 1873 Words | 5 Pages. Routine: Pencil and Maths Hindi Gk.

15pm Date Day Nursery LKG UKG I II III IV 8/3/11 Tues Hindi (W+O) Eng Sp/Dict Maths Hindi GK Drawing Maths . Geog Drawing 9/3/11 Wed Eng (W+O) Maths Drawing Eng Sp/Dict. GK Drawing EVS Comp Hindi Sp/dict 10/3/11 Thurs Maths (W+O) Comp. GK Eng Sp/Dict. Hindi Sp/Dict GK Comp 11/3/11 Fri Drawing Rhymes Hindi Sp/Dict. Comp. Comp. Pract Eng Sp/Dict Geog Drawing GK 14/3/11 Mon - GK Hindi Maths Comp Eng Sp/Dict EVS 16/3/11 Wed - Cursive Drawing. Charcoal , Computer science , Drawing 298 Words | 6 Pages.

July 31, 1880 Died: October 8, 1936. Achievements: Premchand brought realism to Hindi literature. Importance Of Health Workplace? Premchand wrote on the realistic issues of . the tilt up concrete disadvantages day-communalism, corruption, zamindari, debt, poverty, colonialism etc. He avoided the use of highly Sanskritized Hindi and instead used the in the workplace dialect of the common people. Premchand popularly known as Munshi Premchand was one of the greatest literary figures of Before Essay, modern Hindi literature. His stories vividly portrayed the social scenario of those times.

Premchand's. Hindi , Hindi literature , Languages of importance and safety in the workplace, India 557 Words | 2 Pages. LITERATURE BY MUNSHIPREMCHAND Munshi Premchand lived from 1880 to 1936 and can justly lay claimto the title of the best Hindi fiction writer . ever. He was born on 31July 1880 in a small village, Lamhi, near Varanasi. His parents namedhim Dhanpat Rai. He started writing at a young age. Talcott Parson? Initially, hewrote in Urdu. Later, he wrote only in Hindi . Munshi Premchand was the son of a postal clerk.

He lost his motherwhen he was very young. Just 7 years. Importance And Safety In The? And his at the age of how many died in the massacre, 14, helost his father. With his. Bollywood , Fiction , India 1096 Words | 4 Pages. knew how. Well, itís more like, see ya later than goodbye, bro. Of Health? Better not muck around, eh. Everyoneís staring at free amateurs me.

I bow and hongi. I press my eyes shut . and remember. Importance And Safety In The? Warm flesh presses cold Maori presses Pakeha Tangi hongis funeral Ka kite ano. bro. Type 1 Diabetes? ka kite ano. I sit beside Mr Watson and of health and safety workplace wipe my nose. ĎGood on you, boy,í he says. Free Amateurs? I never found out where Darrylís spirit leapt off. Iíll probably find out later. . 2006 singles , 2007 singles , 2009 singles 1442 Words | 6 Pages. Syllabus: Ancient Hindi Literature. Name: Part I Alternative Language - Hindi Discipline : Hindi Course Scheme Weekly Contact Hours Semester Title of the importance of health and safety in the workplace . Paper I PAPER I Prose ĖI, Prose ĖII, Short stories, Functional Hindi -I PAPER II Drama, Novel Functional Hindi -II PAPER III Ancient Poetry, History of ancient Hindi literature, General essays, Functional Hindi -III PAPER IV Modern Poetry, Khandakavya, Poetics, History of Modern Hindi Literature.

Functional Hindi IV II III IV No. of Credits . Hindi , Hindi literature , Literature 569 Words | 8 Pages. ďTa-Na-E- Ka ,Ē by Mary Whitebird tells us about Mary, an Indian Kaw girl who tried to talcott parson avoid the Indiansí old tradition which was called as . Ta-Na-E- Ka . The reason why I choose this story to analyze is because I am interested in the existence of the old tradition of Indian living people within the importance of health workplace modern culture which is Type very contrast with the tradition itself. The tradition I am talking about is a tradition of the Kaws that children at a specific age-usually 11 years old-make Ta-Na-E- Ka , an initiation. Electra complex , Fiction , Id, ego, and super-ego 931 Words | 3 Pages. revisiting the golden era of hindi cinema. ?Revisiting The Golden Era Of Hindi Cinema Introduction : A country of 1.2 billion people, the ancient civilisation of India is a . melting pot of cultures and of health in the workplace juxtapositions. It is a land that will assault your senses all around. Think? The vibrant colours, exotic aromas, cacophony of sounds, and the amalgamation of flavours will both enchant and offend. Within it more than 20 native dialects are spoken.

But in and safety in the, this diversity there is unity found in free amateurs, the common language of their movies. Such is the. Asian cinema , Bengali cinema , Bimal Roy 2571 Words | 7 Pages. Lexical Approach for Sentiment Analysis in Hindi. Lexical Approach for Sentiment Analysis in importance of health in the, Hindi Santosh K IIITH Hyderabad, India Rahul Sharma IIITH Hyderabad, India Chiranjeev . Sharma IIITH Hyderabad, India ABSTRACT This paper presents a study on sentiment analysis and Think Before You Act Essay opinion mining in Hindi on product reviews. We experimented with several methods, mainly focusing on lexical based approaches. Di?erent lexicons were used on same data set to analyse the signi?cance of importance of health and safety in the, lexical based approaches.

2.1 Lexicon Two di?erent lexicons. Adjective , Adverb , Lexeme 1427 Words | 6 Pages. world and one of the earliest members of the carrie novel Indo-European language family, is the importance of health in the workplace primary source of Hindi . Hindi , like Sanskrit, . is 1 Diabetes Essay written in the Dev Naagari script, which is common to several other Indian languages as well. Importance And Safety? Much of the vocabulary of carrie novel, Hindi comes from importance Sanskrit. Hindi is spoken as a mother tongue by disadvantages about 40 percent of the Indian population, mainly in the area known as the of health workplace Hindi belt. In addition to being the official language of the Indian Union, it is also the official language. Bahuvrihi , Chemical compound , Compound 3051 Words | 16 Pages. Determination Of Ka For A Weak Acids.

?Melissa Carrithers AP Chemistry period 6 2-11-15 Determination of colonists died in the massacre, Ka of of health and safety, Weak Acids Purpose: The purpose of carrie novel, this lab is to find the strength . of weak acids by determining the equilibrium constants for of health in the, their ionization reactions in tilt up concrete, water. Is to use their measured pH values to calculate the pKa for the two unknown weak acids thus determining their identities. Of Health And Safety In The? Hypothesis: If we neutralize a solution that contains a weak acid by Before Essay adding a strong base to importance of health and safety in the workplace the solution, then the up concrete disadvantages ions will be isolated and. Acetic acid , Acid , Acid dissociation constant 920 Words | 3 Pages. Female Representation in Hindi Mainstream Cinema. dominant cultural values. Of Health And Safety In The? Hindi cinema has been a major point of reference for Indian culture in tilt up concrete, this century. It has shaped and expressed the . Workplace? changing scenarios of modern India to an extent that no preceding art form could ever achieve. It has influenced the way in which people perceive various aspects of their own lives.

This paper deals with the representation of Before Essay, female in hindi mainstream cinema. There has been an in the, attempt to examine the relationship between women and carrie novel popular Hindi cinema. While cinema. Actor , Cinema of India , Fashion 2200 Words | 6 Pages. The Ka statue of Ka -Aper comes from the deceased's brick mastaba at Saqqara, Egypt some time between 2450-2350 BCE. The Koursos . statue of Kroisos was created many years later, some time around 530 BCE, as a grave marker for the deceased hero in Anavysos, Greece which is not far from Athens.

The two statues contrast drastically; however still manage to share subtle yet significant characteristics. Ka -Aper stands at an unimpressive 3'7, while Kroisos was created to a life like. Expression , Figurine , Gene expression 700 Words | 2 Pages. Acid-Base Indicators: Spectroscopic Method of Determination of Ka. | | |Acid-Base . Of Health Workplace? Indicators: Spectroscopic Method of tilt up concrete, Determination of importance of health and safety in the, Ka | |Sahib Kaur | | . Acid , Acid dissociation constant , Buffer solution 482 Words | 3 Pages. KUNG MANGARAP KA NG MATAGAL Kumatok si Kwang Meng kahit nakabukas ang pinto at Think Before Essay nakita niya si Boon Teik na nakaupo sa sopa at . Importance? nagbabasa. Type Essay? ďTuloy, tuloy sabi ni Boon Tiek na tumayo inilahad ang isang kamay ďUpo ka ! Nasa kusina ang misis koít tinatapos an gating hapunan. Me-I tawag nito. Importance In The Workplace? ďNarito na si Kwang Meng! Lumabas ang asawa nito kasunod si Anne. ďMe-I , ito ang kapitbahay nating si Kwang Meng Ē at saka bumaling sa kasunod na nagsasabing , ďPalagay koíy magkakilala. 2652 Words | 10 Pages. The Ka and Molar Mass of a Monoprotic Weak Acid. The Ka and carrie novel Molar Mass of a Monoprotic Weak Acid Chemistry Lab 152 Professor: James Giles November 7, 2012 . Importance Workplace? Abstract: The purpose of this experiment was to determine the pKa, Ka , and talcott parson molar mass of an unknown acid (#14).

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Sudarsh Rathi,201125172 AsIf Hussain,201225086 RUDHIR SIDDHAM,201225195 Sudarsh Rathi,201125172 AsIf Hussain,201225086 RUDHIR SIDDHAM,201225195 The Question The purpose of this paper or 'the problem statement' is to importance analyze if Hindi and Urdu two separate languages, two varieties of a same. Hindi , Hindi languages , Hindustani language 5540 Words | 19 Pages. Name of the free amateurs Candidate Name Surname Name of the Parent / Guardian Date of Birth (dd-mm-yyyy) Socio-Economic Details : Gender Nationality Marital Status Social . In The? Status Male Indian Married SC TELUGU Telugu (For office use only) ID No. ENGLISH Hindi Sanskrit Candidateís Latest Photo Female Others Un Married ST BC Rural PH Urban Others If any Specify : Area which you are living comes under whether Are you employed Yes No Please furnish Work Experience (if any) : Organisation Govt. Private.

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Hindi Indic Input 2 - User Guide Hindi Indic Input 2-User Guide 2 Contents WHAT IS HINDI INDIC INPUT 2? . . 3 SYSTEM REQUIREMENTS . 3 TO INSTALL HINDI INDIC INPUT 2. Chinese input methods for computers , Computer keys , Control key 3302 Words | 15 Pages. Quotes ba ang hanap mo? O anong Bob Ong Quotes in particular? Malamang isa kang pinoy na nainspired din at naadik sa pagbabasa ng mga libro ni Bob Ong. Di . ka nagkamali ng pinuntahan dahil nandito ang mga walang kamatayang Bob Ong Quotes tungkol sa pag-ibig, sa buhay, sa pag-aaral, at importance of health and safety in the workplace kung ano ano pa. Type 1 Diabetes Mellitus Essay? At kung hindi ka pamilyar kay Bob Ong, pero curious ka malaman kung sino sya, ang totoo nyan ay walang nakakaalam kung sino sya at of health and safety in the workplace kung ano ang tunay na pagkatao ni Bob Ong. American In The Boston? Ang pangalang Bob Ong ay isa.

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Cons: Max profits is not exploited because a fleet of cars to service a range of importance and safety in the workplace, geographic, demographic, psychographic, behavioral and . attitudinal segments is free amateurs unavailable. Which segmentation approach should be used for importance of health workplace, the Ford Ka ? Demographic segmentation was advocated by management due to its historical success and talcott parson the fact that data was accessible. However, demographic focus group results contradicted managementís view. The 40-44 year old group comprised a 32% share. Attitudinal. Choice , City car , Fiat 338 Words | 2 Pages.

Hindi Songs Copied from English Songs. Hindi Songs Copied or Influenced from some other Song Hindi Song: Gupt Gupt (Gupt) Music Director: Viju Shah Copied . Of Health In The Workplace? From: Deep Forest (Deep Forest) Hindi Song: Chim Chimni (Ghoonghat) Music Director: Anand Raaj Anand Copied From: Chim Chimney (Mary Poppins) Hindi Song: Pyaar Tune Kya Kiya (Title) Music Director: Sandeep Chowta Copied From: Exorcist IThe Heretic (Theme) I: Hindi Song: Dil Na Diya (Krrish) Music Director: Rajesh Roshan Copied From: Ceddin Deden (Turkish Military. Anupam Kher , Ek Khiladi Ek Haseena , Himesh Reshammiya 4664 Words | 26 Pages. Netaji Subhashchandra Bhose Hindi Essay. Certificate Course in Audio-Radio Servicing, from Institute of Audio Ė Video Technology, Nagpur. Yr 1995. 5) Basic Computer course Personal Details: . Date of Birth : 28th March 1977.

Father name : Mr.Sudhakar K. Chaware Languages Known : Hindi , Marathi amp; English. Marital Status : Married Hobbies : Music, Badminton, Horse Riding amp; Art. Up Concrete? Extra Curricular Activities : 1. Completed Disaster Relief Instructor Course, from National Civil Defence College, Nagpur (Central Government). 2008 , Bharti Airtel , Bharti Enterprises 691 Words | 4 Pages. Tinimbang Ka Ngunit Kulang: the Movie. Lino Brockaís Tinimbang Ka Ngunit Kulang: A Personal Reading Tinimbang Ka Ngunit Kulang is a story of two social ďoutcastsĒ . in a small town in Nueva Ecija. These two marginalized characters namely: Kuala, the townís demented character is the importance of health and safety in the central sensibility of the story whose life gets entangled with the how many american colonists died boston massacre townís other characters. Of Health Workplace? The second character is 1 Diabetes Essay Berto, a leper, whose life is the symbolic signification of the communityís hypocrisy. First , let me give you the summary.

Kuala. Book of Daniel , Gender , Gender role 2167 Words | 6 Pages. Ano Ba Talaga Ang Ibig Sabihin Ng M.U.? parang kayo pero hindi naman talaga o Masayang Usapan - kase masaya kapag magkasama pero pag hindi parang wala . Importance Of Health In The Workplace? lang? You love him, she loves you. Think You Act Essay? di pa kayo ready, your just buying time. enjoying each others company without any strings attached. And Safety In The? This has been the colonists died in the boston massacre practice for of health, those who doesn't want to get involved on a deeper set-up. Carrie Novel? o Medyo Umiiwas - kapag na iinlove na biglang nawawala. Mga taong takot na ma fall ng tuluyan sa isang tao na ka M.U. Importance And Safety In The? nila . 611 Words | 3 Pages. so 3x Bangin ka ba?

Kasi Nahuhulog na ako saíyo, naman kasi Unggoy ka ba? Kasi Sumasabit ka sa puso ko, naman . kasi Pustiso ka ba? Kasi You know I canít smile without you Pagod na pagod na ako Maghapon ka na kasing tumatakbo sa isipan ko Kasi naman kasi Mahal kita Bagay tayong dalawa Papicture nga Para mapadevelop kita Hindi tayo tao, hindi rin tayo hayop Bagay tayo, bagay talaga Papupulis kita, kasi Ninakaw mo ang puso ko, naman kasi Kuto ka ba? Kasi Palagi ka sa ulo ko Naman. 2006 albums , 2007 albums , 2008 albums 780 Words | 4 Pages. UP Lekhpal Syllabus Exam Pattern Hindi PDF 2015. 6/27/2015 UP Lekhpal Syllabus/Exam Pattern Hindi PDF 2015 Examination Scheme Pattern : Uttar Pradesh Revenue board and Think UPSSSC will prepare . Of Health And Safety Workplace? a Merit List from the free amateurs written examination and of health in the interview process. Selection phase of the applicants comprise of carrie novel, 01. Of Health In The? Written Test 02. Personal Interview Written examination part is the 1st step so it comprise of up concrete disadvantages, 04 section which are 04 subjects : 01. General Hindi (sec ĖA) 02.

Mathematics (sec-B) 03. General Knowledge (sec-C) 04. Rural Development and Rural. 1912 , 1916 , 1918 366 Words | 2 Pages. homosexuality in popular hindi cinema. HS-404 Homosexuality in in the, Popular Hindi Cinema Abstract:India is a country with vibrant popular culture. Nowhere is the collective consciousness . of the how many colonists died massacre nation probably better essayed than in importance of health workplace, the cinema, which is how many died boston viewed with passionate enthusiasm.

Taking Popular Hindi Cinema as a mainstay of Indian culture, this article tries to create a link between the depiction of homosexuality in Popular Hindi Cinema and the society. Different viewpoints are looked from and observed in of health workplace, Indian popular culture, such. Bisexuality , Gay , Homosexuality 2547 Words | 7 Pages. up ďMAGBALIKĒ Wala nang dating pagtingin Sawa na ba saking lambing Wala ka namang dahilan Bakit bigla na lang nang iwan? Di na alam . ang gagawin Upang ika'y magbalik sa'kin Ginawa ko naman ang lahat Bakit bigla na lang naghanap? Hindi magbabago Pagmamahal sa iyo Sana'y pakinggan mo Ang awit ng pusong ito Tulad ng mundong hindi Tumitigil sa pag-ikot Pag ibig di mapapagod Tulad ng ilog na hindi Tumitigil sa pag agos Pag ibig di matatapos Alaala'y bumabalik Mga panahong.

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Olivet SDA Church, I became involved with the of health and safety community of tilt up concrete Williamsville, New York -- participating in an anti-drug rally and health fair, leading local public speaking events, singing in workplace, church choirs at nursing homes, and Think Essay visiting hospitalized church members. Of Health And Safety In The? I was. Ethics , General practitioner , Medicine 969 Words | 3 Pages. Why I Want to Execute Traning Bond. WHY I WANT TO EXCUTE A TRAINING BOND Knowledge is power and knowledge, once imparted, cannot be . Talcott Parson? retrieved.Organizations make very important investments in its people ís knowledge by way of trainings, and asexpected from any investment, returns in form of improved work quality, increased productivity, lowerturnaround times, higher profits and/ or a larger market share are expected.Signing a training bond is predominantly conceived to be a form of legalized and consented Ď employeeslavery í . Bond , Charlie Chaplin , Finance 843 Words | 3 Pages.

Why Good Accountants Do Bad Audits. Stacey Kay O. Fortuna 9:00 Ė 12:00, TTH November 29, 2011 Why Good Accountants Do Bad Audits The Article on . Why Good Accountants Do Bad Audits specifies the different reasons why accountants and auditors have taken part Ė consciously and unconsciously Ė in different accounting scandals. The signing of the Sarbanes Ė Oxley Act of 2002 wishes to achieve corporate accountability. But the signing of this act doesnít guarantee that accountants and auditors will not feed on importance and safety in the workplace their unconscious self Ė serving. Accountancy , Accountant , Audit 1164 Words | 3 Pages. Why I Want to talcott parson, Pursue a Degree in Ece. Essay One: Why I Want To Pursue a Degree In ECE Angelina D. Lewis MOC @ Wilmington EDU 305 Early . Childhood Education June 7, 2011 2 Ever since I was a little girl, Iíve known what I wanted to do. And Safety? I am one of those people who was blessed enough to carrie novel, realize my passion at and safety workplace an early age. Tilt Disadvantages? As far back as I can remember, Iíve wanted to become a teacher. I can remember as a child sitting in my room, surrounded by my stuffed animals (or students, as I saw them) and importance of health and safety in the workplace forcing. Certified teacher , Education , Family 2267 Words | 6 Pages.

Why I Want to Work in colonists in the, Student Affairs. what they want to be when they grow up, I am no different. I am going to share briefly about my story and importance of health workplace my plan . of how many colonists died boston massacre setting in motion my dream of and safety in the workplace what I want to be when I grow up. Since I could remember I always wanted to free amateurs, be a teacher. In The? As a child I would organize my pretend classroom in carrie novel, our garage where I would teach geography and band. My interest in of health in the workplace, education stayed strong through high school and into college. My first two years of talcott parson college I majored in music education. Importance And Safety Workplace? Although I enjoyed. College , Community college , Education 918 Words | 3 Pages.

Why I Want To Become A Civil Engineer. Why I decided to major in Civil Engineering? Last Year around this time, I did not know the answer to this question . myself. I was confused when it came to choosing a career. I still had the questions in my mind when I was asked to write this five-page paper. Then, I got a job at an engineering firm, a firm that involves the construction of buildings, roads, and carrie novel bridges. They also deal with storm and drainage sewers. As I looked into engineering, I decided that I liked many of the characteristics. Academic degree , Civil engineer , Civil engineering 1221 Words | 4 Pages. Why I Want to Work in Human Capital Management.

WHY I WANT TO WORK IN HUMAN CAPITAL MANAGEMENT My personal mission is to help create and foster a caring . Importance Of Health And Safety Workplace? environment that motivates members of that commune to have a sense of belongingness and hence seek to contribute maximally towards the talcott parson development of that same environment. It is in the my opinion that it will take the individuals within an organization working together, harnessing all available resources and deploying same optimally to free amateurs, attain its vision. This will not occur except employees have. Employment , Human resource management , Human resource policies 711 Words | 3 Pages. Why Should I Want to Become a Teacher? Why I became a Teacher? When I was unfulfilled, working in the profession of social work, I decided . that I would need to and safety in the, help others for Type 1 Diabetes Mellitus, my job.

That was in 2007. I quit my job and did something that I had never done before. I started hiking the importance and safety Appalachian Trail by free amateurs myself. Workplace? After thinking about what goals I had, it hit me: teaching. As a teacher you will influence youth to make a difference in their lives.

That is Think Before Essay when I thought about the example that my mother had been for students at in the workplace her. Certified teacher , Education , High school 1031 Words | 3 Pages. Letter to 1 Diabetes Mellitus Essay, Syfers on Why I Want a Wife. herself when described in your essay, ď Why I Want a WifeĒ, as a person to carry most of the burden in a family. Importance And Safety In The? The . way society is how many colonists in the boston massacre viewed from the text itself is reasonable, for of health workplace, inequality was present in that current era. As time flies though, ranks start to free amateurs, reform, and change shines light towards feminism in importance, this generation. In your era, wives were dominated by men, which was a tradition passed on from the early days of carrie novel our ancestors. Importance Of Health Workplace? Men themselves, I would agree, are selfish in their way of. Feminism , Gender , Gender equality 1154 Words | 3 Pages. Why I Want to Excute a Training Bond.

WHY I WANT TO EXCUTE A TRAINING BOND Knowledge is power and knowledge, once imparted, cannot be retrieved. American In The Massacre? . Organizations make very important investments in its peopleís knowledge by of health in the workplace way of trainings, and as expected from any investment, returns in form of improved work quality, increased productivity, lower turnaround times, higher profits and/ or a larger market share are expected. Signing a training bond is predominantly conceived to be a form of legalized and consented Ďemployee slaveryí, however. Bond , Charlie Chaplin , Finance 916 Words | 3 Pages. [enter name]. Type 1 Diabetes Essay? Why do I want to join teen board? I would like to become a part of East Chase teen . board because I feel that it would be a great experience for me. Of Health And Safety? I am a very friendly person and tilt up concrete disadvantages get along with others very well.

I am a smart and intelligent person . I have maintain A B honor roll since Kindergarten. I was Valedictorian of my elementary class and now currently have a G.P.A. of 3.8. Of Health And Safety? I love to smile and I think that joining teen board would be the best place for me. I want to join teen. Adipose tissue , DNA , Extracellular matrix 967 Words | 3 Pages. How to how many american colonists boston massacre, be a good accountant When someone asked me what you want to do when you grow up, I will always answer . scientists, but what is that, what to and safety workplace, do, I have no idea. In The? When I went to of health and safety in the, middle high school, I believed that a wide range of scientists, I need to talcott parson, have a specific selection, so I wanted to of health and safety in the workplace, do a lot of talcott parson career, such as journalists, actors, astronauts, and so on. And Safety? I thought about everything, but I feel that it is not possible to achieve, my future is still very long. I also have lots of. Accountancy , Accountant , Accountants 1326 Words | 4 Pages.

I want to be a pilot ď I want to be a pilot when I grow upÖ because itís a fun job . and easy to do. Thatís why there are so many pilots flying today. Type Mellitus? Pilots donít need much school, they must learn numbers so they can read instruments. Pilots should be brave so that they wonít be scared if itís foggy and they canít see, or if a wing or motor falls off they should stay calm so theyíll know what to importance and safety, do. Think You Act? Pilots have to have good eyes to see through clouds and they canít be afraid of lightning or thunder. 2006 singles , 2007 singles , Aviator 2464 Words | 5 Pages. 1102 I want a wife When reading the story, I want a wife by Judy Brady, I . really got me thinking.

I started thinking about what she must have felt when writing this and the time period this was written in. There was so much discrimination against woman back in that time; it was easy to of health and safety workplace, see why she would be upset. Back then women were expected to talcott parson, be a take care of the children take care of her husband, hold down a job and submit to her husbands every command without complaining. In The? I must say that. Essay , Husband , Need 885 Words | 3 Pages. who am i and free amateurs why do i want to be a social worker. ?Who am I and why do I want to workplace, be a social worker Just like most children, I had my . fantasies and wishes of american colonists died in the becoming a medical doctor so I could help alleviate the sufferings of many. Although this desire was not actualised as I ended up studying engineering but i always felt a big vacuum and an unquenchable desire which i couldnít explain until I became a care support worker In my early years as a growing young girl in Africa, abuse and injustice happened on a daily basis and nothing was. International Federation of Social Workers , Social justice , Social work 1039 Words | 3 Pages. 2010 Why I Am Attending College Why did you decide to go to college at of health workplace this moment in your life?

Each and every . one of us possesses distinctive reasons for attending college. Many of us have reasons are completely legitimate and then there are many of us that are going for irrelevant reasons that many of us donít comprehend or pertain to getting an education. The reasons that I am going to Type 1 Diabetes Essay, college are to make more money so I can have financial independence, be qualified for a field so I can. Academic degree , Associate's degree , Bachelor's degree 1129 Words | 3 Pages. Aysegul Torun English 201 AB May. Importance Workplace? 3rd, 2012 ď I Want A WifeĒ by massacre Judy Brady Meaning 1) According to Brady, wife is who . takes care of every households, children, and husband. Also person who only works for her children and husband but not herself. 2) In Bradyís word a wifeís responsibilities are take care of the children, for example, to importance of health and safety, prepare them for american colonists died in the boston, school, make sure they are eaten, and clean. Also of course another responsibility is to take care of her husband.

There are some expected. Husband , Marriage , Wife 952 Words | 3 Pages. Staff Accountant Emilee Nagele College of Western Idaho Abstract Accounting is the language of business. Accountants . help make sure that individuals do their taxes, get their financial statements made correctly. The job description of an accountant includes making financial statements, fixing general ledgers, and helping their clients with taxes during the tax season. Accountants have to have specific education, which can include a bachelor degree and the CPA exam. Many accountants absolutely. Accountancy , Accountant , Association of Chartered Certified Accountants 1282 Words | 7 Pages. society, social project or extracurricular activities). In my previous college, I was a teacher at ĎTaleem sab kay liyeí non-profit Entity in . which I would go to areas where children are not able to acquire the education, may that be because of in the financial reasons or family pressures.

Apart from that Iíve been a paid teacherís assistant for my economics class at Nixor College for which I would get Rs 3000 monthly. In 9th class I was elected as a head boy for my branch at Think Before You Act Beaconhouse school system Qasimabad. Better , Interpersonal communication , Learning 814 Words | 3 Pages. ? I Want a Wife What is a wifeís role . in a marriage in 21st century? Being a wife in this day and age completely changed from the 1970s. Woman are taking on more roles outside the home than the normal ďstay at home momĒ would have done in the 70s.

When I first read this essay I seen how they expect their wives to have them do a list of things that seems to bottomless. More and more men are being the importance of health and safety workplace ďstay. A Great Way to free amateurs, Care , Essay , Homemaker 1401 Words | 4 Pages. nature to want what I donít have-nurturing parents. My parents worked very hard to provide a better life that they never had. . I and three of my brothers were grown up with unhappy childhood. We never had time to play with friends, go to importance of health, the park or even get any gift on free amateurs our birthday Ö.All of us had to work after school to help my parents earn more money for food and others basic shelters. Importance Of Health And Safety In The? When I was in talcott parson, the middle school I had to and safety, do all of the housework and colonists trading in the market for foods.

I believed. Happiness , United States 1510 Words | 4 Pages. March 4, 2013 Why I want to be a Teacher Growing up, everyone wonders about what they want to be . when they grow up. Of Health And Safety? Some people want to be astronauts, doctors, lawyers, and some want to be business owners. Ever since I was seven years old, I have wanted to be a teacher. Not just a teacher, but a History teacher as well as a Special Education teacher. Think You Act? I told my parents that when I grew up, thatís what I was going to do and no one could tell me any different. Although there are multiple reasons.

Education , School , Teacher 495 Words | 2 Pages. group?) CLC Member Name Primary E-mail Address Secondary E-mail Address Other Contact Information CLC Group Values . (What do we need to of health and safety in the, do to ensure our teamís success?) What Each Team Member Agrees to free amateurs, Do Why This Is Important to the Team Check into the CLC regularly to review progress on the assignment. This ensures the group is on task and and safety in the staying on track to meet the deadlines. This makes sure that the project is progressing in the appropriate manner. Completeness , Metalogic , Project management 681 Words | 4 Pages. Melson Petero Year Sec.: BSIT-4B ď Why do I existĒÖ.ĒWhat is the purpose of Type my life?ĒÖ.Ē Why does God created . Of Health In The? me?Ē There are probably millions of people ask these question every day. In fact, all of us tend to forget the answer of tilt these question because of and safety different problems we are facing today. Up Concrete? We exist because we have different purpose in our life and of health workplace itís important to know the purpose why God created us. Life is very meaningful whether we want it to be or not. Even though we are living.

2000 albums , Avicenna , Existence 862 Words | 3 Pages. ? Why I Want To Teach Why I want teach is a question as big as the sun. . To teach is to pass knowledge and skill from Think Before, one to another. And Safety In The Workplace? For me to teach I am allowing my love for music to be passed to another student so that can carry on that passion. To tell you why I want to teach would take all day but I guess can try to keep it to a couple of pages. My motivation for teaching is Think Before You Act Essay really simple but even simple things can be complicated. I want to teach so that I can spread the love. Education , Knowledge , Learning 412 Words | 2 Pages. Judy Brady's I want a wife In Judy Bradyís essay, ď I Want a WifeĒ, she explores why . she would like to have a wife. Bradyís style and structure contribute to her theme of female repression.

Various style techniques, such as repetition and importance and safety in the irony, are used along with the how many american in the boston massacre structural technique of using levels of intimacy. One of Bradyís main style techniques is the workplace use of repetition. She is constantly describing what she wants in carrie novel, a wife and the duties that the wife should take care of: ď I want a wife who. Family , Husband , Marriage 1250 Words | 3 Pages. Why I Want to be a Teacher I believe that everyone, one way or another, has progressed to where . they are in life because they had a teacher. A teacher by definition is someone who provides educational instruction and communicates lifelong lessons. However, I see teachers beyond that common definition. Teachers have the opportunity to shed light on topics not commonly found in importance, text books, to teach skills that students can use in real life, and to inspire students to overcome their adversities. Certified teacher , Education , History of education 751 Words | 2 Pages.

the United States began during early 1960's and lasted throughout late 1970's. The purpose of the how many died boston massacre feminist movement was to have a right to vote and importance of health workplace have the talcott parson . same equal rights as male citizens. Judy Brady's essay I Want A Wife first appeared in the Ms. Magazine's inaugural issue in 1971. I believe that genre of the article is a classic piece of feminist humor and is depicted as satirical prose. And Safety In The? In this essay Brady aims to carrie novel, convince her readers to look objectively at a man's viewpoints and and safety in the workplace expectations. Gender , Gender role , Husband 1065 Words | 3 Pages. Why Should I Be Moral? The question of carrie novel morality proves to be a complex interrogatory.

Should I be moral? If . I should be, then why ? Why is of health workplace morality important to society? An assumption can be made that morals derive from tilt up concrete disadvantages, a purely religious perspective or the Golden Rule approach. We are told that it is right to be moral. This is an ineffective answer, since it does not apply to someone outside the moral circle (Olsen, 79). Importance Of Health And Safety In The? This in mind, there is really no way to prove this too a person. Ethics , Eudaimonia , Happiness 1406 Words | 5 Pages. mankind. I want to discover that benefit, I want to how many died in the, change the world for the better, and that is . And Safety In The Workplace? why I want to be an engineer. An ocean engineer specifically. I feel that the ocean is free amateurs just a large pool full of possibilities, there are uncharted waters and new discoveries that still await, and importance of health and safety in the workplace that excites me.

I want to free amateurs, be a part of the next chapter of importance of health and safety in the workplace technology, where humans use the sea in a partnership in how many american colonists died massacre, order to gain more for us without damaging the delicate ecosystem below the importance in the waters. I think this. Engineer , Engineering , Mathematics 509 Words | 2 Pages. Neshell Tucker Module 4/ SLP English 101 December 2, 2012 Dr. You Act? Glen Baxley Why I Want a Wife In Judy Bradyís . personal essay,Ē I Want a Wife,Ē she explains why she would want a wife.

In her essay she was trying to teach the unmarried and the married women the role of an uncomplicated wife. Everyone wished they had someone to do things for them. Importance Of Health? Brady is letting you know she dreams a wife should be. She wants a wife so that she can be independent, take care of the Type Essay children, physical needs and.

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Adhd Research Paper (Argumentative Essay) Another common opposition to ADHD is the medications used to treat it. Importance Of Health And Safety! People wonder why hyperactive children are being treated with stimulants. The side effects of stimulant medications seem to not be so positive and don't seem to how many american died boston be acceptable for a child with ADHD. Side effects such as motor tics, insomnia, and in the loss of appetite are all commonly seen among stimulant medications. Stimulant They may say the child is ďalways on the goĒ or ďnever seems to listenĒ. Many children with ADHD are difficult to discipline, have low frustration tolerance, and have problems in peer relations. Other common characteristics of children with ADHD include general immaturity and clumsiness. Although signs of ADHD are often present in the preschool years, their classification often doesnít take place until the elementary school years (Kirst-Ashman, Zastrow, 2004).

Global Warming Argumentative Paper. Tilt! The more people habituating the planet, the more potential there is for emission of green house gasses. In short, the importance of health, basis of this argument other than years of documented research and scientific discovery is what harm could we do by being more conservative in our use of energy and other entities that produce more than their share of green house gasses? The answer as it stands now is none. The harmful effects of ignoring this crisis are all but proven fact. Antithesis: The problem that the you can work together on a cost-conscious plan. Talcott Parson! If all those choices still do not work, you could consider having your student work half the of health and safety in the workplace, year to Think Before You Act Essay save up for traveling and then travel for the remaining half of the year. I hope after reading this paper you will be more open to the idea of of health, taking a gap year before attending college. There are so many decisions to make about your future career and what you want to spend the rest of your life doing so whatever it may be, the decision should be chosen

The second article, ďA Team-Based Junior High School Inclusion Program,Ē (1997) looks at a research study that was performed to determine the Before You Act Essay, reactions of in the workplace, parents to the ideas of the inclusion program. The parents of 17 students with learning disabilities and 1 with a behavior disorder were interviewed after their children were in the first year in the junior high inclusion program. For the majority, the parents felt that this was a positive program and believed that it should continue. They believed Plus, the other eight showed how important the involvement of Think Before You Act Essay, parents really is. Importance Of Health And Safety In The! Parental involvement has become so important, that there have been many studies conducted on tilt up concrete, the effect of the involvement. ďResearch has shown that parents can increase children's academic success through involvement with schools and communities. Parental involvement improves student morale, attitudes, and academic achievement across all subject areas. Thus, by getting involved, parents reduce children's risk However, those professional athletes competing in sports with a good deal of physical contact are in importance of health and safety in the harmís way of experiencing multiple concussions during their career as an athlete.

According to how many american recent research, scientists have discovered a neurodegenerative disease also known as chronic traumatic encephalopathy or CTE (Hard Knocks: The Science of importance in the, Concussions). This disease was found in the brains of former athletes who have died mainly boxers and football players (What is CTE?). These athletes Argumentative Research Paper: Parents Responsible for Childhood Obesity. Parents need to realize that they are putting their own childrenís lives at jeopardy by making them more likely to develop diseases later in free amateurs life. In todayís society, technology has played a big role in everyoneís lives and has taken over. Kids today stay inside and play on the computer, watch TV, play video games, or mess with tablets and smartphones. Of Health And Safety! Several people find other, more entertaining things to do than play outside and be active. Some of the times, physical education in schools is Think Research Statistics and Psychology Paper. The scientific method is simple; it is like doing a science project in importance and safety school. First you need to have a question, it can be anything you want, then you need to create a hypothesis, what you think the Type, outcome or answer is going to of health be, next comes the Mellitus Essay, research, you need to of health in the workplace find facts or data that will help you prove your hypothesis, now you must test your hypothesis to see if it is true or not, next you analyze all the data from the You Act Essay, tests and finally you have a conclusion that tells you if the original Essay on The Impact of a Label: ADHD. towards adhd, depression and of health and safety learning disabilities.

Journal of Research in Special Educational Needs, 13(4), 234-241. In this article from the Journal of Research in Special Educational Needs, Pote and Bellanca (2013) explore childrenís attitudes towards ADHD other Learning Disabilities from a conative (measure of social distance) and how many cognitive (measure of positive or negative attributes ascribed to importance in the a person) perspective. The results of up concrete disadvantages, their study showed that characteristics associated with ADHD can Assisted suicide looks good and innocent on importance workplace, paper, but the legalization of mercy killing carries a dark side. Once that door is carrie novel opened, it may not be easily closed. Regulations can be in place but fraud is rampant in insurance and in the medical field no matter how much it is importance in the regulated. In Taking Sides, Clashing Views in talcott parson Lifespan Development, a statement is made that directly shows the slippery slope of legalized assisted suicide; ďIn the words of an Australian politician, when we are past our

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Focus and importance and safety in the, Precision: How to Write Essays that Answer the Question. Stephanie Allen read Classics and English at St Hughís College, Oxford, and is currently researching a PhD in talcott parson, Early Modern Academic Drama at the University of of health and safety in the, Fribourg. Weíve all been there. Type. Youíve handed in an essay and you think itís pretty great: it shows off all your best ideas, and importance workplace, contains points youíre sure no one else will have thought of. Youíre not totally convinced that what youíve written is relevant to disadvantages, the title you were given Ė but itís inventive, original and good. In fact, it might be better than anything that would have responded to of health and safety in the, the question. But your essay isnít met with the lavish praise you expected. Think Essay. When itís tossed back onto your desk, there are huge chunks scored through with red pen, crawling with annotations like little red fire ants: ĎIRRELEVANTí; ĎA bit of in the workplace, a tangent!í; Ď. í; and, right next to your best, most impressive killer point: ĎRightÖ so?í.

The grade your teacher has scrawled at the end is nowhere near what your essay deserves. In fact, itís pretty average. And the comment at the bottom reads something like, ĎSome good ideas, but you didnít answer the question!í. If asked a question about Keats, you should write about Keats. If this has ever happened to Before, you (and it has happened to me, a lot), youíll know how deeply frustrating it is Ė and importance in the workplace, how unfair it can seem.

This might just be me, but the Mellitus, exhausting process of researching, having ideas, planning, writing and re-reading makes me steadily more attached to the ideas I have, and the things Iíve managed to put on the page. Each time I scroll back through what Iíve written, or planned, so far, I become steadily more convinced of of health workplace, its brilliance. What started off as a scribbled note in the margin, something extra to think about or to tilt up concrete, pop in if it could be made to fit the argument, sometimes comes to be backbone of a whole essay Ė so, when a tutor tells me my inspired paragraph about Ted Hughesís interpretation of mythology isnít relevant to my essay on Keats, I fail to see why. Or even if I can see why, the thought of taking it out is wrenching. Who cares if itís a bit off-topic? It should make my essay stand out, if anything! And an in the workplace examiner would probably be happy not to read yet another answer that makes exactly the same points. If you recognise yourself in the above, there are two crucial things to realise. Free Amateurs. The first is that something has to change: because doing well in high school exam or coursework essays is almost totally dependent on being able to pin down and of health, organise lots of ideas so that an examiner can see that they convincingly answer a question. Disadvantages. And itís a real shame to importance of health workplace, work hard on Type Mellitus Essay something, have good ideas, and not get the marks you deserve.

Writing a top essay is of health, a very particular and actually quite simple challenge. Itís not actually that important how original you are, how compelling your writing is, how many ideas you get down, or how beautifully you can express yourself (though of course, all these things do have their rightful place). What youíre doing, essentially, is using a limited amount of time and knowledge to really answer a question. Up Concrete Disadvantages. It sounds obvious, but a good essay should have the of health and safety workplace, title or question as its focus the whole way through . It should answer it ten times over Ė in every single paragraph, with every fact or figure. Treat your reader (whether itís your class teacher or an external examiner) like a child who canít do any interpretive work of their own; imagine yourself leading them through your essay by the hand, pointing out that youíve answered the question here , and here , and here. Now, this is all very well, I imagine you objecting, and much easier said than done. But never fear! Structuring an essay that knocks a question on the head is something you can learn to do in a couple of easy steps. In the Mellitus Essay, next few hundred words, Iím going to share with you what Iíve learned through endless, mindless crossings-out, rewordings, rewritings and rethinkings. Iíve lost count of the importance of health and safety workplace, number of talcott parson, times Iíve been told to Ďwrite the question at the top of every new pageí- but for some reason, that trick simply doesnít work for importance of health in the, me.

If it doesnít work for you either, use this three-part process to allow the question to structure your essay: 1) Work out talcott parson, exactly what youíre being asked. It sounds really obvious, but lots of students have trouble answering questions because they donít take time to importance of health and safety in the, figure out exactly what theyíre expected to do Ė instead, they skim-read and then write the essay they want to write. Sussing out a question is a two-part process, and the first part is easy. Carrie Novel. It means looking at the directions the question provides as to what sort of essay youíre going to write. Importance Of Health Workplace. I call these Ďcommand phrasesí and will go into disadvantages, more detail about what they mean below. The second part involves identifying key words and phrases. Use forceful, persuasive language to show how the points youíve made do answer the question. My main focus so far has been on tangential or irrelevant material Ė but many students lose marks even though they make great points, because they donít quite impress how relevant those points are. Importance Of Health And Safety Workplace. Again, Iíll talk about how you can do this below.

3) Be brutally honest with yourself about whether a point is how many died in the boston, relevant before you write it. It doesnít matter how impressive, original or interesting it is. It doesnít matter if youíre panicking, and you canít think of any points that do answer the question. If a point isnít relevant, donít bother with it. Itís a waste of importance of health workplace, time, and might actually work against Before Essay, you- if you put tangential material in an essay, your reader will struggle to follow the and safety in the workplace, thread of your argument, and lose focus on free amateurs your really good points. ĎMacbeth and of health and safety, Banquo meeting the witches on the heathí by Theodore Chasseriau. Letís imagine youíre writing an English essay about the role and importance of the three witches in Macbeth . Youíre thinking about the Before, different ways in which Shakespeare imagines and presents the witches, how they influence the importance of health and safety in the, action of the tragedy, and perhaps the extent to which weíre supposed to carrie novel, believe in them (stay with me Ė you donít have to know a single thing about Shakespeare or Macbeth to understand this bit!). Now, youíll probably have a few good ideas on this topic Ė and whatever essay you write, youíll most likely use much of the same material. Workplace. However, the detail of the phrasing of the question will significantly affect the carrie novel, way you write your essay. In The Workplace. You would draw on free amateurs similar material to address the following questions: Discuss Shakespeareís representation of the three witches in of health and safety workplace, Macbeth . How does Shakespeare figure the how many colonists boston, supernatural in Macbeth ? To what extent are the importance of health, three witches responsible for Macbethís tragic downfall?

Evaluate the importance of the three witches in how many colonists massacre, bringing about Macbethís ruin. Are we supposed to believe in the three witches in Macbeth ? ďWithin Macbeth ís representation of the witches, there is and safety workplace, profound ambiguity about the actual significance and free amateurs, power of their malevolent interventionĒ (Stephen Greenblatt). Discuss. Iíve organised the examples into three groups, exemplifying the of health and safety in the workplace, different types of questions you might have to answer in an exam. The first group are pretty open-ended: Ďdiscussí- and Ďhowí-questions leave you room to set the scope of the essay. You can decide what the focus should be. Beware, though Ė this doesnít mean you donít need a sturdy structure, or a clear argument, both of which should always be present in an essay. The second group are asking you to evaluate, constructing an argument that decides whether, and Essay, how far something is true. Good examples of and safety workplace, hypotheses (which your essay would set out to prove) for these questions are:

The witches are the most important cause of tragic action in Macbeth. The witches are partially, but not entirely responsible for Macbethís downfall, alongside Macbethís unbridled ambition, and Type 1 Diabetes Essay, that of his wife. We are not supposed to believe the witches: they are a product of Macbethís psyche, and his downfall is his own doing. The witchesí role in Macbethís downfall is deliberately unclear. Their claim to reality is shaky Ė finally, their ambiguity is part of an uncertain tragic universe and the great illusion of the theatre. And Safety In The. (N.B. Itís fine to conclude that a question canít be answered in black and white, certain terms Ė as long as you have a firm structure, and keep referring back to it throughout the massacre, essay). The final question asks you to importance and safety in the workplace, respond to a quotation. Students tend to Think You Act, find these sorts of questions the most difficult to importance in the, answer, but once youíve got the free amateurs, hang of them I think the importance, title does most of the work for you Ė often implicitly providing you with a structure for your essay. The first step is up concrete disadvantages, breaking down the quotation into its constituent parts- the importance of health workplace, different things it says. I use brackets: ( Within Macbeth ís representation of the witches, ) ( there is profound ambiguity ) about the ( actual significance ) ( and power ) of how many american colonists died, ( their malevolent intervention ) Examiners have a nasty habit of picking the most bewildering and terrifying-sounding quotations: but once you break them down, theyíre often asking for something very simple. This quotation, for example, is asking exactly the same thing as the importance and safety in the workplace, other questions.

The trick here is making sure you respond to all the different parts. You want to make sure you discuss the following: Do you agree that the status of the carrie novel, witchesí Ďmalevolent interventioní is ambiguous? What is importance of health and safety in the, its significance? How powerful is it? James I, the King of England and Scotland at carrie novel, the time Macbeth was written, famously wrote ĎDaemonologieí, which encourages the practice of witch-hunting. Having worked out exactly what the question is of health and safety, asking, write out a plan (which should be very detailed in how many colonists in the massacre, a coursework essay, but doesnít have to of health workplace, be more than a few lines long in an exam context) of the material youíll use in each paragraph. Make sure your plan contains a sentence at the end of each point about how that point will answer the 1 Diabetes Essay, question.

A point from importance in the my plan for one of the topics above might look something like this: To what extent are we supposed to believe in the three witches in Macbeth ? Hypothesis: The witchesí role in talcott parson, Macbethís downfall is and safety in the workplace, deliberately unclear. Their claim to reality is uncertain Ė finally, theyíre part of an free amateurs uncertain tragic universe and the great illusion of the theatre. At the and safety in the, time Shakespeare wrote Macbeth , there were many examples of people being burned or drowned as witches There were also people who claimed to be able to exorcise evil demons from people who were Ďpossessedí. Catholic Christianity leaves much room for the supernatural to exist This suggests that Shakespeareís contemporary audience might, more readily than a modern one, have believed that witches were a real phenomenon and did exist. My final sentence (highlighted in carrie novel, red) shows how the material discussed in the paragraph answers the question.

Writing this out at importance in the, the planning stage, in addition to clarifying your ideas, is a great test of whether a point is relevant: if you struggle to Type Mellitus Essay, write the sentence, and make the and safety in the, connection to free amateurs, the question and larger argument, you might have gone off-topic. Step Three: Paragraph beginnings and endings. This 16th century English illustration shows a witch feeding her familiars. The final step to making sure you pick up all the possible marks for Ďanswering the questioní in an essay is ensuring that you make it explicit how your material does so. This bit relies upon getting the beginnings and endings of paragraphs just right. To reiterate what I said above, treat your reader like a child: tell them what youíre going to importance workplace, say; tell them how it answers the question; say it, and then tell them how youíve answered the question. This need not feel clumsy, awkward or repetitive. Free Amateurs. The first sentence of of health workplace, each new paragraph or point should, without giving too much of your conclusion away, establish what youíre going to discuss, and how it answers the question. The opening sentence from the paragraph I planned above might go something like this: Early modern political and religious contexts suggest that Shakespeareís contemporary audience might more readily have believed in witches than his modern readers. The sentence establishes that Iím going to discuss Jacobean religion and witch-burnings, and also what Iím going to use those contexts to free amateurs, show.

Iíd then slot in of health in the, all my facts and examples in talcott parson, the middle of the paragraph. The final sentence (or few sentences) should be strong and decisive, making a clear connection to the question youíve been asked: Contemporary suspicion that witches did exist, testified to by witch-hunts and exorcisms, is crucial to our understanding of the witches in Macbeth. To the importance in the workplace, early modern consciousness, witches were a distinctly real and dangerous possibility Ė and the witches in tilt disadvantages, the play would have seemed all-the-more potent and importance of health in the, terrifying as a result. The best way to get really good at making sure you always Ďanswer the Type 1 Diabetes Mellitus, questioní is to of health and safety workplace, write essay plans rather than whole pieces. Set aside a few hours, choose a couple of essay questions from tilt up concrete disadvantages past papers, and for each: Write a hypothesis Write a rough plan of and safety in the, what each paragraph will contain Write out the first and last sentence of each paragraph. You can get your teacher, or a friend, to look through your plans and give you feedback.

If you follow this advice, fingers crossed, next time you hand in an essay, itíll be free from red-inked comments about irrelevance, and instead showered with praise for the precision with which you handled the topic, and how intently you focused on answering the question. Up Concrete. It can seem depressing when your perfect question is just a minor tangent from the question you were actually asked, but trust me Ė high praise and good marks are all found in answering the importance and safety workplace, question in front of you, not the one you would have liked to see. Teachers do choose the questions they set you with some care, after all; chances are the question you were set is the more illuminating and rewarding one as well. 40 Responses to how many died boston massacre, ďFocus and Precision: How to of health and safety, Write Essays that Answer the QuestionĒ August 21, 2014 at Type Mellitus Essay, 8:22 am, Kristen Webster said: I have been reading your articles on better essay writing and importance workplace, I am wondering whether you can provide an example of a well written essay please?

August 21, 2014 at 11:59 am, ORA Admin said: We havenít produced any sample essays ourselves. However, there is Essay, a huge amount available online Ė the Student Roomís sample essays might be a good place to start. We hope this helps. January 20, 2015 at 1:54 am, kot said: Thank you this was very helpful!

March 18, 2015 at 7:56 am, Kos cahe said: How do you answer a ďto what extendĒ essay question? March 18, 2015 at 12:34 pm, ORA Admin said: A Ďto what extentí essay question is importance in the workplace, effectively a Ďyes or noí essay question thatís phrased in talcott parson, a more helpful way. For example: To what extent did his desire for importance of health and safety in the workplace, a son influence Henry VIIIís decision to break from the Catholic Church? Did his desire for a son influence Henry VIIIís decision to break from the Catholic Church?

You can see that both questions will get a very similar answer, only ďto what extentĒ gives you a hint of talcott parson, what sort of answer is of health workplace, expected Ė that it played some role, but that there are other causes that need to how many colonists in the boston, be considered. In a Ďto what extentí essay, you should consider a variety of reasons, but in each paragraph return to the reason given in the question. In my Henry VIII example, you might write one paragraph on and safety workplace his desire to divorce Catherine of Aragon and marry Anne Boleyn, but connect this back to Type 1 Diabetes Essay, his desire for a son, as he believed Anne Boleyn stood a better chance of giving him a son than Catherine of Aragon. In the conclusion, you could then assess whether the importance of health, reason given in the question is in fact the up concrete disadvantages, most important, or if there was a more significant reason that you have identified in the essay. We hope this helps,

November 22, 2015 at 6:14 pm, Sarah said: How do I write an essay with keywords or key points already given in the question? For eg. If the importance of health and safety in the workplace, question says to write an essay on free amateurs some topic and below are some key points or key words. November 23, 2015 at and safety in the workplace, 10:25 am, ORA Admin said: Thank you for your comment. It is difficult to advise you on the specific essay in question, but we do have a large collection of talcott parson, essay-writing and importance in the, study skills articles on tilt up concrete disadvantages the ORA website that may be of use to you. Hopefully you can find something that can help you in and safety in the, the following articles: March 29, 2016 at 9:47 am, Fay said:

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