1. ' The Accountability Court acquitted the respondent on the ground that the beneficiary of the cheques, Muhammad Ayaz Shaikh, himself subsequently deposited the amount in the account of State Life Insurance Corporation. The allegation against the respondent is that one of the cheques was countersigned by the present respondent.
2. ' Apart from these criminal proceedings, departmental enquiry was also initiated copy of which shows that at the time of countersigning, the respondent was found to be negligent but this negligence was described only a procedural lapse and he was only warned. In the inquiry it was not held that the respondent personally benefited himself in any manner.
3. ' Keeping in view this admitted position that the beneficiary of the cheques, Muhammad Ayaz Shaikh, has voluntarily returned the amount of Rs,6,00,000 said to have been fraudulently withdrawn after making additions in the cheque and the enquiry report described negligence on the part of the respondent as only a procedural lapse, there was no likelihood of any conviction on the basis of such material and the acquittal order was rightly passed under section 265-K, Cr.P.C., hence this Cr. Acquittal Appeal is dismissed.