- Mere non-participation of appellant in inquiry does not absolve the Inquiry Officer, Authorised Officer or the Authority to inquire into the matter itself and place on record as to whether the funds collected by the appellant are not spent for the purpose for which these were collected, instead embezzled — Held: Misappropriation or embezzlement of funds is a criminal charge which has to be proved and then attributed against a person for proper legal action. Hussain Ahmad Islahi v. Azad Govt. & 2 others 2009 SCR 116 (A)