As per the F.I.R. the allegation against the sub engineer Jagdish Prasad Sharma is that he has prepared false muster roll and on the basis of false muster foll the payment has been made by the Sarpanch and the Secretary of the Gram Panchayat, Mohrai. Learned counsel for he applicant submits that applicant has not made the payment to the labourers even he was not authorised to make the payment and payment has been made by the the Sarpanch as well as Secretary of the Gram Panchayat and there is no evidence against the applicant. Therefore, there is no evidence for criminal misappropriation of the Government money, but there is no substance in this arguments advance by the learned counsel for the applicant because Sub-Engineer is a first person who has authorised to prepare the muster roll and it is his duty to prepare the proper muster roll, therefore, he is the first person who is responsible for preparing false muster roll and on that basis criminal misappropriation of the Government money was done. It is also pertinent to mention here that he is the main accused who had issued a false report for valuation of the work. Therefore, it could not be said that he is not responsible for preparation of any false muster roll or payment. So far as enquiry report given by the administrative officer that cannot be considered at this stage, where after investigation it was found that he was the first person who has made the false muster roll and on that basis payment was made by the Sarpanch and Secretary. One enquiry report was given by the Chief Executive Officer of Janpad Panchayat, Kolaras dated 1.3.2006, it is apparent that Sub-Engineer Jagdish Prasad Sharma who is applicant is also involved in criminal misappropriation of Rupees One lac alongwith the Sarpanch Raghuraj Singh and Secretary Sardar Singh Rawat for making a false valuation report. From the statement of Ram Singh Kushwaha, Executive Engineer, Rural Engineer Service, Shivpuri. Applicant-Sub-Engineer is also involved in making the false muster roll as well as making false valuation report.