(1.) The petitioner has obtained the present Rule for consideration of convictions recorded against him under Secs.409 and 477A of the Indian Penal Code in two separate cases, the appeals from which were dismissed by a single judgment. In one case he was sentenced to 18 months rigorous imprisonment and a fine of Rs. 200 under Section 409 and to 18 months rigorous imprisonment under Section 477A, the sentences of imprisonment to run concurrently. In the other case he was sentenced under Section 409 to two years rigorous imprisonment and a fine of Rs. 200 and under Sec. 477A to two years rigorous imprisonment, the sentences of imprisonment again to run concurrently.
(2.) The first case related to realisation of municipal tax from Satyendra Nath Banerji. The charge under Section 409 was as follows: That you between October 19, 1931 a April, 1, 1932 at Patna City, being a public servant in the employment of Patna City Municipality and in such capacity entrusted with Municipal property, i, e., collection of taxes to wit by Municipal Receipt No. 38960, dated October 20, 1931 for Rs. 139-7-0, Ex. 6 No. 55091, dated January 6, 1932 for Rs. 60, Ex. 3 and No. 81273 dated March 31, 1932 for Rs. 60 Ex. 2 committed criminal breach of trust with respect to the said property and thereby committed an offence under Section 403 of the Indian Penal Code and within my cognizance.
(3.) The charge under Section 477A related to the respective fraudulent false entries in the daily collection registers.