BANSIDHAR MATI Vs. STATE

JUDGEMENT

(1.) THE petitioner stands convicted under Section 409, I.P.C. and has been sentenced thereunder to undergo R. I. for two months and to pay a fine of Rs. 25/- and in default of payment of the fine to undergo R. L for fifteen days more.

(2.) THE petitioner was a Tax Collector of the Dhenkanal Municipality in the year 1961-62. THE prosecution case is that the petitioner having collected a sum of Rs. 25/- on 5-11-61 from Birabar Debata (P.W. 7) towards renewal fee of his hotel licence for the year 1961-62, did not show the said collection in the accounts of the Municipality till 28-11-61, and so committed criminal breach of trust in respect of the said amount for that period. Co-accused Prafulla who was convicted by the trial court for abetting the offence of the petitioner was acquitted by the court of appeal.