But I also mentioned in that question that as per circular JEE (REVENUE) have to daily and routine check of daily collection report and money receipt. so there is no any matter after five months the fir have been done in my brother. This proof is not enough to save my brother and innocent found.
This statement can be termed as indirect admittance of the offence.
The question is not about the about the higher officer checking it or verifying it on day to day basis.
The issue is about the offence under which he has been charged and put inside the prison.
You have to concentrate on the issue pertaining to get him released on bail and not involving i the blame game which is of no use at this time.
In fact your attempt to involve the other officer into crime automatically makes meaning that you admit the crime that has happened.
In the hearing of the bail application you should plead and insist on his innocence of offence alone and should not make any statement that may draw adverse inference.