KRISHNAMURTHY Vs. SRINIVASA @ S S VASAN AND STATE

JUDGEMENT

(1.) The two revision petitions arise out of a common judgment passed by the learned Sessions Judge, Madras Division in C.A. Nos.446 and 447 of 1976 setting aside the order of the learned Tenth Metropolitan, Magistrate, Madras, convicting the accused for an offence under S. 408 of the I.P.C. and sentencing him for two years, rigorous imprisonment and to pay a fine of Rs. 1,000 and for the offence under S. 477A of the I.P.C. and sentencing him to suffer rigorous imprisonment for two years.

(2.) Aggrieved by the order of acquittal passed in both the cases by the lower appellate Court, P.W. I examined in the said cases, has preferred these two revisions against the acquittal.

(3.) The case briefly for the prosecution for both the cases is as follows:- The accused was employed under Balussery Benefit Chit Fund Private Limited at No. 3, Singaracbari Street, Triplicane, as a clerk-cum-typist. He was maintaining a postage stamp register, Ex. Pl. P.W. I is the Manager of the Chit Fund. P.W. 2 is the head-accountant and was working as a clerk during the relevant period. P.W. 3 is the Director-cum-Secretary of the Chit Find. P.W. I used to pay the accused amounts as and when required for the purchase of stamps. He has to make entries in a rough petty cash register, Exs. P2 and P3. The accused used to make a note for the same as and when he received at the margin of Ex. Pl, which is described as ''outward register". He was noting sums like this till January, 1973 in Ex. Pl. Thereafter, he ceased to make similar notes. He used to hand over vouchers for the expenses incurred on various dates to P.W. 1 in the beginning of every month for the previous month.