(1.) The petitioner in this case was convicted by the Sub Divisional Magistrate, Alwaye for offences under S.409 & 477A, I.P.C. & has been sentenced to rigorous imprisonment for 2 months under S.409 and to rigorous imprisonment for 1 month under S.477A I. P. C.
(2.) The accused was a 'Muthalpidi' or agent of Thiruvarppu Kizhakke Madom for collecting rents due to the Madom from the tenants. In his capacity as the agent he was supplied with printed receipt books containing both receipts and duplicates from which the accused has to issue receipts to the tenants and preserve the duplicates. The duplicates are underneath each receipt and are meant to be carbon copies of the original. The receipts are serially numbered. Ext. P 1 is one of such receipt books. There is no dispute that the receipt was entrusted to the accused. The accused has also to maintain a Nalvazhi account and Ext. P 3 is the Nalvazhi books.
(3.) On 22.10.59 Pw. 2 a tenant of the Madom paid the accused 9 paras 5 edangazhies and 8 veesoms of paddy and Rs. 3.70 nP., in cash on account of the rent due to the Madom. The accused is seen to have issued a receipt Ext. P 2 from Ext. P 1 receipt book. It is dated 22-10-59. This amount was not brought into the Nalvazhi account Ext. P 3 till 25.11.1959 and on that date what is seen to have been entered is a receipt of a sum of Rs. 21-60 nP. calculating paddy value at Rs. 1.14 as and adding Rs. 3.70 nP. which had been paid in cash. Ext P 3(b) in Ext. P 3 is the relevant entry. Ext. P 2(a) is the duplicate receipt which bears the date 26.11.59 as against Ext. P 2 which is dated 22.10.59. Instead of writing the quantity of paddy received and the cash received separately the accused entered the money value of the paddy as in Ext. P 3(a). The prosecution case is that the accused misappropriated the paddy and the money between 22.10.59 and 25-11-59 and falsified the entries in the duplicate Ext. P 2(a) and Nalvazhi. There was another head of charge which was found against.