(1.) This appeal is directed against the judgement and order of acquittal dated 26.3.1983 passed by the Civil Judge and Principal J.M.F.C., Madhugiri, in C.C.No. 785 of 1977, whereby he has acquitted the respondent-accused of the charge of the offence punishable under S. 409 IPC.
(2.) In sum and substance, the prosecution version of the case as tried to be made out at the trial is: the respondent-accused being a Village Accountant of Agrahara village in Koratagere taluk, during the years 1970-71 and 1971-72 had collected a sum of Rs.33.08 ps and Rs.33-10 ps., on 21.4.1972 and 1.6.1972 respectively from PW-2 K.R. Shamanna, being the land revenue in respect of S.Nos. 49 and 50 of Baleveeranahally village, but had not remitted the same and had thereby committed an offence of criminal breach of trust punishable under Sec. 409 IPC.
(3.) The accused pleaded not guilty to the charge of the offence levelled against him. Although he admitted that he had collected those sums of money under various receipts marked as Exs. P-5 to P-8 and P-9 to P. 12, but contended that he had remitted the amount and, therefore, he was not guilty of the charge of the offence levelled against him,