VIRESHWARRAO AGNIHOTRI Vs. STATE OF MADHYA BHARAT

JUDGEMENT

(1.) THE accused who was a Tax-Collector in the Municipal Committee, Gwalior, was convicted by the Special Judge, Gwalior, under Section 409 of the Indian Penal code, and sentenced to three years' rigorous imprisonment'. He has filed this appeal against his conviction and sentence.

(2.) THE prosecution case shortly stated is that the accused was a Tax-Collector in the Municipal Committee, Gwalior. His business was to collect tax and deposit it in the Municipal Treasury. It is said that ho collected a sum of Rs. 4,750-2-0 but did not deposit it in the Municipal Treasury. It is also said that he collected a sum of rs. 3,071-15-0 but did not at once deposit the amount as required by the rules. He kept the money with him for some time and that he deposited it later on.

(3.) THE learned counsel for the accused-appellant has raised many contentions and i consider them below in the order in which they have been raised.