Judgment

BHAGWATI, J.: This is an appeal by special leave from a judgment of the High Court of judicature at Patna affirming the conviction and sentence of seven years rigorous imprisonment imposed upon the Appellant by the Second Assistant Sessions Judge, Gaya.

2. The Appellant, a public servant, was a Tax Daroga in the employ of the Gaya Municipality. One Ram Dayal Singh was a peon in the said employ and was working under the Appellant. Collections of the taxes due to the Municipality used to be made by the various Tax Collectors who used to hand over the sums collected every day to the Appellant. A sum of Rs. 3,773-10-9 was thus collected and handed over to the Appellant on the 8th November 1949 and a sum of Rs. 4,240-3-3 on the 10th November 1949.

The practice of the Appellant was to put these collection into a cash box which was carried to a vault in the premises of the Imperial Bank of India at the end of the day s work. The key of the cash box and the vault remained with the Appellant. The Appellant used to prepared a challan in triplicate for the deposit of the moneys the next day and this challan was sent by the Appellant to the Treasurey for being passed through the Ram Day