(1.) The First accused, Pandi, in C.C.No.75 of 1980 on the file of the Court of the Judicial First Class Magistrate No.1, Madurai, is the revision petitioner herein. He has filed this revision petition under Sections 397 and 401, Criminal Procedure Code against the judgment dated 9.12.1981 in C.A.No.267 of 1981 on the file of the Court of the IV Additional Sessions Judge, Madurai, setting aside the conviction of the revision petitioner by the trial Court under Section 420 read with Section 511, Indian Penal Code, 1860, but only confirming the conviction of the revision petitioner under Section 473, Indian Penal Code, 1860, and sentencing him to suffer rigorous imprisonment for three months with respect to the said offence.
(2.) The case of the prosecution is that the revision petitioner and the second accused, who was acquitted, committed offences, in that both of them counterfeited the seal of the Entertainment Tax Officer with the intention of using the same for the purpose of committing forgery and defrauding the Entertainment Tax Department of the Government of Tamil Nadu. It is also the case of the prosecution that on22.9.1976 at about 3.30 p.m., at Maharaja Theatre at Tiruparangundram, they used the same and affixed the forged seal of cinema tickets of various denominations and kept them as genuine. It was further alleged that the second accused was found in possession of counterfeit seal of the Entertainment Tax Officer, numbering machine and other counterfeiting devices. Hence, the charge under Section 473 and Section 420 read with Section 511, Indian Penal Code, 1860, were framed by the trial Court against both of them. They pleaded not guilty to the charges.
(3.) On behalf of the prosecution, P.Ws.1 to 8 were examined and Ex.P-1 and P-2 were filed and marked. M.O.1 and M.O.2 numbering machine, M.O.3 stick used for adjusting the number, M.O.4 series two ink pads, M.O.5 scries printing ink bottles, M.O.6 painting ink (small tin) and M.O.7 series 13 cinema tickets were produced before the trial Court.