Judgement

GOVINDA MENON, J. :- The State of Madhya Bharat, which after 1st November 1956, had become merged in the present State of Madhya Pradesh, had obtained special leave from this Court on 11th April 1954, to appeal against the judgment and order of acquittal passed in favour of the respondent herein, by the High Court of Judicature of Madhya Bharat on 11th September 1953, in two consolidated Criminal Appeals Nos. 42 and 48 of 1953, by the identical appellant before that Court. The question for decision in these appeals is how far the High Court was justified in ordering the acquittal.

2. The respondent herein was a Tax-Collector in the Muncipal Committee of Lashkar, Gwalior, and was prosecuted in the Court of the City Magistrate and Additional District Magistrate, Lashkar firstly by means of a challan dated 23rd October 1951, for offences under Ss. 468, 477-A and 409 of the Indian Penal Code and S. 5 (2) of the Prevention of Corruption Act II of 1947, in that he misappropriated a sum of more than Rs. 7, 000, entrusted to him in the capacity of Tax-Collector, and during the course of the said transaction committed various offences. On 4th July 1952, a second complaint was filed