(1.) The State has directed the present appeal against the judgment dated 29.9.1993 of the learned Additional Chief Judicial Magistrate. Nahan. passed in Criminal Case No. 102 of 1992/89 whereby the respondent was acquitted of the offence under Section 408, Indian Penal Code.
(2.) Briefly stated. the prosecution story is this. The respondent is a member of Panog Multi Purpose Co-operative Society, Tehsil Shillai, District Sirmaur. He was appointed as a salesman of the said Society under resolution dated 21.10.1985 (Ex. PW-8/A) on a monthly salary of Rs. 100/-. The respondent worked as such salesman from 8.11,1985 to 30.6.1986. During the period the respondent worked as salesman, he failed to render accounts to the Secretary of the Society. The respondent was found to have failed to account for a sum of Rs. 9.442.80 paise belonging to the Society. He admitted his liability to that extent on 28.8.1986 vide a writing Ex. PW-2/C whereby he undertook to repay the said amount. He did not pay the amount inspite of notice dated 25.11.1986. In the meanwhile, the accounts of the Society came to be audited by the Inspector, Co- operative Societies. As per the audit report Ex. PW-5/A for the year 1985-86, the respondent was found to have embezzled a sum of Rs. 8,771.51 paise as cash in hand and stock to the extent of Rs. 789/-. On the matter having been reported to the police, a case under Section 408, Indian Penal Code cam" to be registered vide FIR No. 18 of 1987 on 22.1.1987 at Police Station Renukaji.
(3.) On having been put to trial the respondent pleaded not guilty, Though during the course of evidence the case of the respondent has been that of denial simpliciter and he had also denied having admitted any liability either before the Secretary of the Society or before the auditor during his examination under Section 313. Code of Criminal Procedure the respondent has come up with the plea that he had paid the entire amount to Shiv Ram. the Secretary of the Society on 20.9.1986 after deducting the amount of carriage and rent of the shop vide receipt Ex. DW-l/A.