State v Prasad [1991] FJHC 6; HAC0082.1987s (22 January 1991)

HIGH COURT OF FIJI
AT SUVA
CRIMINAL JURISDICTION

Criminal Case No. 82 of 1987

THE STATE

v.

MAHENDRA PRASAD
s/o Pheku Ram

SENTENCE

The accused has been convicted on his guilty pleas to 10 Counts of Fraudulent Falsification of Accounts. The offences were committed on 3 separate dates in 1986 (5 years ago) and involved the fraudulent adjustment and manipulation of the Rates notices and records of 6 named ratepayers by the accused whilst employed as an Intermediate Clerk in the Rates Section of the Suva City Council.

It appears that the accused had been asked by a tailor friend if it would be possible to set-off debts owed by the friend to the 6 named ratepayers against the value of a City Council tender that had been awarded to the friend by adjusting the rates owed by the 6 ratepayers to the Council and the accused had agreed.

The rates adjusted totalled in excess of $13,000 and far exceeded the value of the friend's tender which was for the supply of overalls and uniforms to the Council worth $5,200.

It is clear that the adjustment of the various rates benefited the accused's friend and ratepayers to the detriment of the City Council the accused's employer. It is also clear that in none of the adjustments did the accused benefit financially in any tangible way.

Indeed the State has chosen to offer no evidence in respect of 10 other counts of Embezzlement in the information and therefore this Court is obliged to sentence the accused on the basis that he gained nothing from his fraudulent conduct.

Nevertheless the offence of Fraudulent Falsification of Accounts with which the accused has been convicted is one which carries a maximum penalty of 7 years imprisonment.

In this case the accused abused his position as a clerk in the City Council by fraudulently manipulating the City Council's records and accounts and a custodial sentence is called for.

He is a first offender and has shown remorse by pleading guilty. I have also borne in mind the character evidence given on the accused's behalf by his church pastor and the inevitable worry and anxiety of having had these charges hanging over him for the past 5 years.

Needless to say the accused had during that time kept out of trouble and tried to cope as best he can with bringing up his family which includes 3 school children and an aged sister.

In all the circumstances of this case bearing in mind that the accused did not personally canvas the adjustments and more especially has not benefited financially from them, this Court is willing to show him some leniency.

The accused is accordingly sentenced to 18 months imprisonment on each count to run concurrently and suspended for 3 years.

You are warned that if you are convicted of an imprisonable offence in the next 3 years you may be required to serve this sentence of 18 months imprisonment in addition to any other sentence you may receive for re-offending.

D.V. Fatiaki
JUDGE

At Suva,
22nd January, 1991.

HAC0082.87S