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Sachin Ramchandra Teke vs The State Of Maharashtra
2021 Latest Caselaw 6121 Bom

Citation : 2021 Latest Caselaw 6121 Bom
Judgement Date : 6 April, 2021

Bombay High Court
Sachin Ramchandra Teke vs The State Of Maharashtra on 6 April, 2021
Bench: S.S. Jadhav, N. R. Borkar
                                                                               apeal-825.12, 763.12.doc



         IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                       CRIMINAL APPELLATE JURISDICTION
                         CRIMINAL APPEAL NO.825 OF 2012
Sachin Ramchandra Teke
Age 30 years, Occ.: Service,
R/o. Kosti Galli, Malshiras,
Taluka Malshiras, Dist. Solapur.
(Presently lodged at Solapur District Jail)                  ... Appellant
V/s.
The State of Maharashtra
(At the instance of P.I. Malshiras Police
Station)                                  ... Respondent
                                     WITH
                         CRIMINAL APPEAL NO.763 OF 2012
1. Sou. Suman Ramchandra Teke
   Age 55 years, Occ.: Household
2. Sunil Ramchandra Teke
   Age 35 years, Occ.: Teacher
3. Ramchandra Murlidhar Teke (deceased)
   R/o Kosti Galli, Malshiras
   Taluka Malshiras, Dist. Solapur.       Appellants
   Presently lodged at Solapur          ... (Orig. Accused No.2
   District Jail.                         to 3)
V/s.
The State of Maharashtra
(At the instance of P.I. Malshiras Police
Station)                                  ... Respondent
                                      -------------------
Mr. Hrishikesh Mundargi,                   Advocate          for    the      Appellant               in
Apeal/825/2012.
Mr. Jayant Bardeskar, Advocate for the Appellants in Apeal/763/2012.
Ms. M.H. Mhatre, APP for the Respondent - State.
                                     ---------------------



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                                     CORAM : SMT. SADHANA S. JADHAV &
                                             N.R. BORKAR, JJ.

JUDGMENT RESERVED ON : 11.02.2021 JUDGMENT PRONOUNCED ON : 06.04.2021

JUDGMENT : (Per Sadhana S. Jadhav, J.)

1. The appellants herein seek to challenge the judgment and

order dated 29th June 2012 passed by the Ad-hoc Additional Sessions

Judge, Malshiras thereby convicting the accused for the offences

punishable under sections 498-A, 302, 304-B r/w 34 of Indian Penal

Code and sections 3 and 4 of the Dowry Prohibition Act in Sessions

Case No.69 of 2010 and sentencing them to suffer RI for a period of

one year and to pay a fine of Rs.1,000/- each, in default to undergo

further RI for one month for the offence punishable under section

498-A r/w 34 of Indian Penal Code. The appellants are further

sentenced to suffer imprisonment for life and to pay a fine of

Rs.5,000/- each, in default to undergo further RI for a period of one

year, for committing the offence punishable u/s.302 r/w 34 of IPC.

The appellants are further sentenced to suffer RI for a period of seven

years and to pay fine of Rs.3,000/- each, in default to undergo further

RI for a period of six months for committing the offence punishable

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under section 304B r/w 34 of IPC. The appellants are further

sentenced to suffer RI for a period of five years and to pay a fine of

Rs.15,000/- each, in default to undergo further RI for a period of one

year for committing the offence punishable u/s 3 of the Dowry

Prohibition Act. The appellants are further sentenced to suffer RI for a

period of six months and to pay a fine of Rs.500/- each, in default to

undergo further RI for a period of 15 days for committing the offence

punishable u/s.4 of the Dowry Prohibition Act.

2. Such of the facts necessary for the decision of these appeals

are as follows :-

(i) The accused no.1 - Sachin was married to daughter of

Netaji Bhanudas Dhavalshankh - P.W.2 on 28 th July 2010. The couple

was residing in a joint family at Malshiras. On 6 th September 2010

Ramchandra Teke, father of accused no.1 approached Malshiras Police

Station and lodged a report contending therein that at about 8.30 am

Sachin and his brother-in-law Mahesh (brother of deceased Megha)

had left the house as Mahesh was to return to Shingoli and at about

9.30 am his daughter-in-law Ishwari had gone to the bedroom of

Sachin for the purpose of sweeping, however, his wife had not opened

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the door. Mansi had called upon her husband Sunil who was working

in Zilla Parishad School. All the family members requested Megha to

open the door however, there was no response and therefore, they had

to break open the door and they saw Megha hanging to the rafter with

a stole. The family members cut the stole lowered her and placed her

on the bed. Thereafter, they informed Sachin about the same. On the

basis of his statement A.D. No.20 of 2010 was registered at Malshiras

Police Station at about 1.15 pm. A message was sent to the parents of

Megha at village Shingoli. The parents had arrived at Malshiras. The

A.D. report is at Exh.67. The scene of offence panchanama and the

inquest panchanama were conducted in the A.D. inquiry. The panchas

for the inquest and the spot are the family members and relatives of

the deceased Megha who had accompanied her father P.W.2 - Netaji

Dhavalshankh. The scene of offence panchanama is marked at Exh.41.

P.W.2 - Netaji lodged a report at the police station alleging therein that

Megha had complained to him that she has been subjected to ill-

treatment and harassment for not fetching 1 tola golden ring for her

husband, she was also subjected to starvation. That, on the occasion of

Nagpanchami, Megha had visited her maternal house on 28 th August

2010 and had reiterated her complaint against the accused persons. On

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19th September 2010 when accused no.3 - Sunil, brother-in-law of

Megha had come to fetch her, he was requested by P.W.2 not to harass

Megha on account of demand for dowry. On 22 nd August 2010, she had

reiterated her complaints to her father. On 4th September 2010 on the

occasion of Raksha Bandhan, brother of Megha i.e. Mahesh - P.W.4 had

been to the matrimonial home of Megha and that she was abused by

accused no.2 - her mother-in-law. On 6 th September 2010 the accused

no.1 Sachin had dropped Mahesh on S.T. stand Malshiras at 8.00 am

on his motor-cycle. Mahesh had boarded bus for Shingoli from

Malshiraj and soon thereafter, accused no.3 called upon P.W.2 and

informed him about the death of Megha in their house. P.W.2 saw his

daughter laid on a bed in her bedroom. There was a ligature mark on

the neck of Megha and a stole was seen suspended to the rafter in the

house. The other piece of the stole was lying near the dead body of

Megha. P.W.2 approached the Police Station and lodged a report on the

basis of which C.R.No.102 of 2010 was registered against the accused

for the offences punishable under sections 302, 498A, 304B r/w 34 of

IPC. The A.D. report was registered by P.W.6. Arun Hartad was attached

to Malshiras Police Station as Head Constable. The prosecution has

examined as many as 9 witnesses to bring home the guilt of the

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accused. Implicit reliance is placed upon the evidence of P.W.2 Netaji,

father of deceased Megha. P.W.4 - Mahesh, brother of deceased Megha,

P.W.1 - Laxman Pakale, relative of deceased Megha who has proved the

inquest panchanama and the spot panchanama, P.W.7 - Dr. Ganesh

Waghmode who performed autopsy on the dead body of Megha and

P.W.8 - Investigating Officer - Suhas Bhosale.

3. Accused had examined 4 witnesses. The defence witness

no.1 is Dr. Shirish Valsangkar a Neurologist in Solapur City, with whom

deceased Megha was taking treatment, D.W. 2 - Eknath Ingawale

working as trainee Clerk in Sinhagad College of Engineering Korti,

Taluka Pandharpur, D.W.3 - Charudatta Bhangale who was officiating

as a Principal of S.K.N. Sinhagad College of Engineering and D.W.4 -

Shivaji Patil who was attached to Malshiras Police Station as a writer of

PI Mr. Bhosale.

4. It would be relevant to discuss the substantive evidence of

P.W.2 - Netaji Dhavalshankh, father of deceased Megha. According to

him, Megha was a Post-Graduate in M.Sc. (Mathematics) from

Aurangabad. That, at the time of marriage, the bridegroom was gifted

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with Rs.75,000/- and golden ornaments weighing about 5 tolas. It was

agreed between both the families that as pure gold ornaments were

not available in Osmanabad, the accused would purchase the

ornaments from Baramati, the price of which would be paid by P.W.2.

That the value of the golden ornaments was about Rs.1 Lakh and P.W.2

had paid it in 4 installments of Rs.25,000/- each. The amount was

deposited in the account of accused no.1 by R.T.G.S. That, accused

no.1 Sachin i.e. the husband of Megha is working as a Lecturer in

S.K.N. Sinhagad College of Engineering, Tal. Pandharpur (Korti), Dist.

Solapur. His qualification is M.Sc (Mathematics), M. Phil.

5. The mark-sheets of Megha were handed over to

Investigating Officer on 3rd August 2010. P.W. 2 has proved the contents

of the FIR at Exh.48. It is admitted by P.W.2 that in 2005 Megha was

studying in 12th Standard. She had complained of headache and

therefore, on 17th January 2005 she was taken to Dr. Valsangkar at

Solapur. According to him, it was accused no.3 who had informed him

that Megha had committed suicide by hanging. It is the contention of

P.W.2 that he had informed the investigating officers that Megha had

died a homicidal death however, the said contention was not reduced

into writing.

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6. The admissions in the cross-examination are as follows :-

(i) That, he had no knowledge about the cause of death of

Megha and he had only suspected that Megha had died an unnatural

death.

(ii) That, soon after passing the M.Sc. Examination, Megha

wanted to pursue Bachalor of Education Course, however, he preferred

to get her married as her name was registered in the marriage bureau.

There was no mediator in the settlement of marriage. The marriage

was settled and performed within one month. He had received the

proposal on 30th June 2010 and the marriage was performed on 28th

July 2010. He got their daughter married to Sachin - accused no.1

since it was the most suitable proposal for his daughter. He had learnt

that the accused no.1 was in the employment of Sinhagad Institute at

Korti as a Lecturer and that Sunil - accused no.2 also was serving as

Teacher in a Zilla Parishad School at Motewadi. The accused resided in

a big bungalow at Malshiras. They also have Wedding Hall at Malshiras

in the name of 'Ramrath'. Both the families had the same economic

status. The marriage was settled peacefully and that P.W.2 had no

regrets for settling the marriage of his daughter Megha with accused

no.1 Sachin even after her death. They had no grievance against the

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accused after solemnisation of marriage as there was no quarrel

between the members of both the families.

(iii) It is also admitted that the accused persons had also made

golden ornaments for Megha. It is admitted that village Korti is at a

distance of 45 kms from Malshiras and that the accused no.1 was

commuting from Malshiras to Korti on his motor-cycle. P.W.2 has also

admitted that he had been to the Sinhagad College to inquire as to

whether the accused Sachin was on duty on 6th September 2010. He

has admitted the contents of the spot panchanama and that the door of

the bedroom was broke open. He had not witnessed any injuries

indicating the scuffle on the body of Megha neither he had met

medical officer who conducted post-mortem of Megha for ascertaining

the cause of death.

7. P.W.1 - Laxman Pakale is the panch for the scene of offence

panchanama and a relative of P.W.2. He has proved the contents of the

scene of offence panchanama. It is admitted that a hole was made near

the latch of the room since the plank of the said door was of ply wood.

It was clearly seen that there were two pieces of the veil/ stole. One

was suspended to the rafter and another one was on the bed. The said

stole had two knots. She was lying in the corner of the room. A scissor pmw 9 of 22

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was lying on the bed. The photographs of the scene of offence were

taken by the police. He had accompanied P.W.2 to Malshiras. He was

serving as Hawaldar in Zilla Parishad at Osmanabad. Height of the slab

was 9 ft. 8 inches whereas height of the dead body was 5 ft. 6 inches

and therefore, it was clear that a person with height of 5 ft. 7 inches

could not have touched the slab easily. There were no blood stains on

any of the seized articles. It is categorically admitted that they all

suspected that Megha must have committed suicide by hanging herself

and therefore, no complaint was made to the police in the course of

A.D. Inquiry.

8. It is the specific case of the prosecution that in fact P.W.4

Mahesh Dhavalshankh, brother of the Megha had visited the house of

the deceased on 4th September 2010 on the occasion of Raksha

Bandhan. On 5th September 2010, P.W.4 had travelled with the accused

and the family members. They had also been to Baramati. According to

him, the sister of accused no.1 and accused no.2 abused Megha. They

returned home on 5th September 2010 at about 1.00 am. P.W.4 had

occupied a room adjacent to the bedroom of the accused no.1 and

Megha on the first floor of the house. It is admitted by him that about

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8.00 am he had left the house along with accused no.1 to proceed to

the S.T. Stand as he was going to Shingoli. At about 12.30 in the

afternoon, he received a call from his father and was asked to wait at

Barshi. He was further informed that Megha has died hence, they were

to go to Malshiras from Shingoli. He had accompanied his father to the

house of the accused and had seen Megha lying dead on a bed in her

bedroom. One piece of the stole was lying near the dead body of

Megha and the other was suspended to the rafter. Thereafter, the FIR

was lodged. It is admitted that he had found that his sister would be

compatible with the present appellant. P.W.4 has identified certain

photographs of the victim. In his presence on 22 nd August 2010, no

phone call was made to Megha. It is admitted in the cross-examination

that the accused had left the house in the morning at 8.30 am to reach

to the hospital. It is admitted position that Sinhagad College at Korti

was about 45 kms away from Malshiras.

9. P.W.6 - Arun Haral was attached to Malshiras Police

Station. He has proved the statement of accused no.4 on the basis of

which A.D. No.20 of 2010 was registered. P.W.6 has also admitted that

since the door of room of Megha was latched from inside it was broke

open and that Mansi, Suman and accused nos.3 and 4 had seen the pmw 11 of 22

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body of Megha in a suspended position from the rafter and only

because they thought that she might be alive her body was brought

down on the bed. A.D. Inquiry was then handed over to Mr. Bhosale.

10. P.W.7 - Dr. Ganesh Waghmode had performed autopsy on

the dead body of Megha. According to him, the ligature mark was

found above the thyroid bone cartilage. The cause of death was

asphyxia due to hanging. No external injuries except the ligature mark

were noticed at the time of post-mortem. He had found the following

external injuries :

"1. Ligature mark around the neck on left side extended from angle of left mandible to the hyoid bone of about 8 cm x 2 cm.

2. Ligature mark on the right side extending from hyoid bone to 5 to 6 cm inferior to the angle of right mandible laterally upto right trapegious muscle with dimension of 8 cm x 2.5 cm."

11. In the cross-examination P.W7 has categorically stated that

in case of hanging ligature mark is always above the thyroid cartilage.

That upon the completion of autopsy P.W.7 and Dr. Sarje were of the

firm opinion that the cause of death of Megha was "asphyxia due to

hanging". Moreover, there was no fracture of hyoid bone and fracture

of the hyoid bone is rare in case of hanging. There were no marks of

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struggle on the dead body just unlike in the case of strangulation. In

case of death by strangulation, marks of struggle are very common.

According to him, the police had not asked him to give his opinion in

writing as to whether death of Megha was by hanging or by

strangulation. The substantive evidence of P.W.7 would lead to a

conclusion that the possibility of strangulation is ruled out at the

threshold.

12. According to P.W.8 - Suhas Bhosale, the accused had

committed murder of Megha and camouflaged. It is admitted that it

was on the basis of the FIR that he had registered an offence under

sections 498-A, 304-B, 302 r/w 34 of IPC. He has demonstrated before

the Court the steps taken by him in the course of investigation. It is

admitted that he had visited the scene of offence prior to the arrival of

the complainant but had not filed any FIR on his own. The major part

of A.D. Inquiry was done after arrival of the prosecution witnesses i.e.

father and relatives of Megha. No complaint was made to the Police in

the course of A.D. Inquiry. It is admitted by P.W.8 that the room in

which Megha had committed suicide had only one door. Wooden

pieces of a hole in door were lying on the floor. He had also taken

opinion of the Forensic Department of Civil Hospital at Solapur and the pmw 13 of 22

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opinion he received was:

"Death of Megha can occur by entangling her neck into noose of odhni."

13. The same was the opinion of the medical officer at Rural

Hospital, Malshiras.

14. P.W.8 has fairly admitted that even before sending the dead

body of Megha for post-mortem his personal opinion was that Megha

had died due to hanging. It is also admitted that it had transpired in

the course of investigation that the accused no.1 was present in the

institute from 9.00 am to 11.15 am on the date of incident. Admittedly,

the death of Megha had come to light only after 9.00 am. The Principal

of the College had also sent a letter to the Police informing them about

the presence of the accused no.1 in the college from 9.00 am to 11.15

am. It is also admitted that accused no.3 - Sunil was serving as a

teacher in a Zilla Parishad School at Manevasti even before marriage of

Sachin with Megha. The accused has examined defence witnesses.

15. D.W.1 - Dr. Shirish Valsangkar whose qualification is M.D

(Medicine) and Neurology. He is practising as a Neurologist in Solapur

City. On the basis of the records of the Hospital, he has deposed before

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the Court that on 17th January 2005, Megha had visited the Hospital

along with her father with a history of headache. She was clinically

examined. Megha had disclosed to the Doctors that for the past two

years she had a peculiar feeling over occipital region, pain in temporal

region occurring occasionally and lasting for 6 to 7 hours generally

brought on by loud noise and stress. Megha had also disclosed that she

was suffering from sleeplessness. He had prescribed certain medicines

to her and the date of follow-up was 17 th February 2005. She had

reiterated that she was feeling better but the peculiar feeling persists.

She had also disclosed that in a state of stress and hunger she was

suffering from headache. D.W.1 has placed on record the photocopies

of the OPD register which is at Exh.151. He had received a letter from

the police inquiring about the ailment of Megha and he had

communicated his opinion on 16th March 2010. That, Megha had not

visited for further follow-up after 17th February 2005. The opinion of

Dr. Valsangkar is that the ailment of Megha could be categorised as

tension type headache which occurs secondary to anxiety or

depression. Her tolerance level was low. She was sensitive by nature

and therefore, D.W.1 thought that she was suffering from emotional

stress because of her sensitive nature. Symptoms of Megha were

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related to mental depression. He has opined in the cross-examination

that it could not be said by any stretch of imagination that a person

who is a post-graduate M.Sc. in Mathematics is not likely to have

mental stress.

16. D.W.2 - Eknath Ingavale was working as Trainee Clerk in

the Sinhagad College of Engineering at Korti, Taluka Pandharpur. He

had brought along with him the list of time-table, duty hours of the

lecturers and professors and the muster roll of the lecturers and

professors. According to him, the accused no.1 was teaching degree

classes of Engineering and M.B.A. also. He was working as Assistant

Professor of Mathematics. On the basis of the muster roll he has stated

before the Court that on 6th September 2010 accused no.1 had arrived

in the college at 9.00 am and signed the muster in his presence.

Accused no.1 had left the college between 11.00 to 11.15 am since

somebody had come to call him. He was in a hurry and therefore, had

not signed the movement register while leaving college. That all staff

members and lecturers use the Bio-metric machine which is installed in

the college since the year 2011.

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17. D.W.3 - Charudatta Bangal was officiating as Principal of

S.K.N. Sinhagad College. He has proved that on the date of incident

i.e. 6th September 2010 accused no.1 had reported to the college at

about 9.00 am.

18. D.W.4 - Shivaji Patil was also attached to Malshiras Police

Station. He was also a part of investigation in Crime No.102/2010. He

had accompanied Mr. Bhosale. He has also recorded the statement of

witnesses. He was a writer for Mr. S.S. Bhosale, Senior PI of Malshiras

Police Station. He has recorded the statement of witnesses as per the

directions of Mr. Bhosale and had also received the letter from S.K.N.

Sinhagad Engineering College.

19. The learned counsel for the appellants submits that there is

cogent and convincing evidence to show that there was no dispute

between the members of both the families over dowry or the golden

ornaments. That, Megha had committed suicide just within two

months of her marriage which would prima facie show she was getting

married against her wish. It is submitted that the main consideration

for the accused no.1 to get married with Megha was her qualification

as M.Sc (Mathematics) since the accused no.1 himself was M.Phil. and

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was working as a lecturer in Sinhagad College whereas accused no.3

was working as a teacher in Zilla Parishad School. It is also submitted

that Dr. Valsangkar has clearly established that Megha was a sensitive

person. She used to be under mental stress in 2005 itself. That, the

accused cannot be held responsible for the suicide of Megha. The

medical evidence on record coupled with the substantive evidence of

P.W.7 would clearly establish that the cause of death was "asphyxia due

to hanging". The reasons for commission of suicide by Megha were

unknown to the accused and hence, according to the learned counsel,

the accused deserves to be acquitted of all the charges.

20. Per contra, the learned APP submits that Megha has died in

her matrimonial home and the reason for her mental depression and

suicide ought to have been known to the accused persons. That, on

three occasions before the incident Megha has been said to have

complained to her father and brother about ill-treatment meted out to

her on the ground that the family members and relatives of the

accused were not honored properly at the time of marriage and that

P.W.2 had not fulfilled the demand of golden ring of one tola. The

learned APP supports the judgment of the Sessions Court and submits

that no interference is called for.

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21. The evidence on record clearly establishes that the

deceased Megha had married accused no.1 only in July 2010. That,

there were no disputes between the members of both the families. The

spouses were matching in their educational qualifications. There is

absolutely no material on record to show that there were any

differences between the spouses.

22. It is established beyond reasonable doubt that on the day of

incident i.e. on 6th September 2019 the accused no.1 was accompanied

by none other than his younger brother-in-law, P.W.4 Mahesh. The

accused no.1 had dropped him at the S.T. stand and had proceeded to

Korti to attend his duties. The muster roll also shows that he had

actually attended the college at about 9.05 am. The clerical staff, the

Principal and the writer of the Investigating Officer Ms. S.S. Bhosale

has proved the same. Moreover, the door was latched from inside. The

door had to be broke open. Only in a hope that Megha must be

surviving, she was lowered from the suspension of the noose of

veil/stole. The medical evidence also proves beyond reasonable doubt

that the cause of death was asphyxia due to hanging and therefore,

conviction for an offence under section 302 of IPC was unwarranted.

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Besides the defence witness no.1 - Dr. Valsangkar has proved that ever

since 2005 Megha was suffering from mental stress and that she was

sensitive girl.

23. By no stretch of imagination, the accused could be

convicted for an offence punishable under section 302 of the Indian

Penal Code in view of the medical evidence on record. P.W.7 has proved

that the cause of death was asphyxia due to hanging. Moreover, the

deceased had committed suicide soon after her brother had left the

house. The submission of the learned counsel for the appellants that

the possibility that her brother had refused to take her along with him

to her maternal house also cannot be ruled out, needs to be taken into

consideration. In any case, there is cogent and convincing evidence to

show that she was not in the company of her husband or her brother-

in-law just before the incident. There was no grievance against mother-

in-law and the death had come to light only when her co-sister had

been to her room. The door had to be broken open. Therefore, no case

is made out for conviction under section 498A of IPC. In cases like the

present one just because wife has died in her matrimonial house within

two months of marriage, the entire family cannot be stigmatized as

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having committed offences as serious as an offence under section 302

of IPC. In absence of legally admissible evidence there cannot be moral

conviction.

24. It is true that the presumption under section 113B of

Indian Evidence Act was attracted in this case as the wife had died in

her matrimonial house within 7 years. However, it is a rebuttable

presumption and this presumption does not absolve the prosecution

from proving its case beyond reasonable doubt. In this case, the

accused have rebutted the presumption by examining the defence

witnesses. The evidence of the defence witnesses is to be treated at par

with the evidence of the prosecution witnesses. The surrounding

circumstances also need to be taken into consideration. In the present

case, it cannot be said that she has died in suspicious circumstances. It

is a case of suicide within two months of marriage. The prosecution

has failed to prove any ill-treatment meted out to the victim within two

months of her matrimony. The offence under sections 3 and 4 of the

Dowry Prohibition Act are not proved beyond reasonable doubt. The

money was transferred in favour of the accused in lieu of the golden

ornaments purchased by them as per the agreement between both the

parties.

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25. It prima facie appears that the deceased Megha was willing

to continue her education, however, she was married hurriedly by her

parents since they found a suitable match for their daughter in all

aspects. However, she did not seem to be happy with the marriage and

in all probabilities, in a state of stress had committed suicide. All these

facts speak for themselves and the appellants/accused deserve to be

acquitted.

26. In view of the evidence discussed above, the impugned

judgment deserves to be quashed and set aside and the appeals

deserve to be allowed. Hence, we pass the following order :-

ORDER

(i) Appeals are allowed;

(ii) The conviction and sentence passed by the Adhoc Additional Sessions Judge, Malshiras vide judgment and order dated 29th June 2012 in Sessions Case No.69 of 2010 stands quashed and set aside;

(iii) The accused - appellants are acquitted of all the charges levelled against them;

(iv) Bail bonds stand cancelled;

(v) Fine amount, if paid, be refunded;

(vi) Appeals are disposed of in above terms.

       (N. R. BORKAR, J)              (SMT. SADHANA S. JADHAV, J)

pmw                                                                           22 of 22





 

 
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