2009 INSC 1565 SUPREME COURT OF INDIA State of Punjab Vs. Roshan Lal Crl.A.No.267 of 2006 (Harjit Singh Bedi and Aftab Alam JJ.) 25.08.2009 ORDER We have heard the learned counsel for the parties. The High Court has given a categoric finding that the respondent had completed his part of the preaudit on 23.05.1998 and had no connection with the issuance of the cheque thereafter and as such the question of payment of any bribe would not arise. In coming to this conclusion, the High Court has relied on the evidence of the prosecution witnesses who categorically stated to the above effect and unanimously deposed that after the pre-audit the cheque was to be prepared by the Accounts Branch of the Committee and the accused-respondent had no concern with the delivery of the cheque. In view of this categoric finding of fact, we are not inclined to interfere with the impugned judgment. We, thus, find no merit in this appeal which is, accordingly, dismissed.