Fooder scam Judgement given by Sri G. K. Singh Spl. Judge VII CBI ...

12character to show its logical conclusion. The Hon’ble Supreme Court ofIndia in his Judgment dated 19.3.96 in S.L.P. (Civil) No. 5811/96 modifiedthe order of the Hon’ble High Court of Patna to the extent that CentralBureau of Investigation will take over the investigation of the cases alreadyregistered by the State Police and will take the same to the logicalconclusion.Accordingly, a Regular Case has been registered by the CentralBureau of Investigation by numbering as Criminal Case Number R.C.41(A)/96-Pat dated 12.4.96 U/Ss. 120-B/467/468/471/477-A/419/420/409/34 of the Indian Penal Code and U/Sec. 13(2) read withSections 13(1)(c) & (d) of the Prevention of Corruption Act, 1988 against allthe above named accused persons and other unknown. The investigation ofthe case was entrusted to Sri R.K. Singh, Deputy Superintendent of Police,Patna.The investigation revealed that constitutional provision relatingto state financial management are contained in Articles 202 to 206, 266 &267 of the Indian Constitution. Article 202 provides for laying downstatement of estimated receipts and expenditure, called Annual FinancialStatement or budget in respect of every financial year before the StateLegislature. Article 205 provides that if the actual expenditure exceeds thebudget amount supplementary budget should be passed. Article 266 providesfor contingency fund for each state as the legislature of that state mayestablish by law. In order to formulate the budget the Finance Departmentasks all the Departments to submit their budget requisitions withinprescribed time in prescribed pro forma for non-plan and plan separately.Each Department may have one or more major head of expenditure. Majorheads are divided into minor heads. These minor heads are generally thebroad schemes under which expenditure is incurred separately by thedepartment these minor heads are divided into sub-heads as per the activitiesincluded in those schemes represented by the Minor Heads. In order tocalculate the expenditure of the sub-heads, each sub head is divided intosome detailed heads as of office expenses, salary, DA, TA, material supply,machines, instruments, etc. Once the appropriation bill is passed by thelegislature, the Government circulates printed books separately for non-planand plan scheme to all the controlling officers or Head of Departments. It