Judgment

SHELAT, J. : In 1961 Ravi Datt Joshi was the Assistant District Inspector of Schools at Karnal and the appellant Was then working under him as a clerk. Between March to December 1961, Joshi authorised the appellant to draw certain amounts form the State Bank of India , Karnal. Accordingly, on March 11, 1961, the appellant drew Rs. 979.12 for payment to M/s. Joti Pershad Gupta and Sons. On March 31, 1961, he drew a further sum of Rs. 1,449.38 out of which Rs. 1,404 were to be paid to the Indian Red Cross Society. He made an entry in the cash book showing as if that amount was paid to the said Society and got that entry initialled by Joshi. On July 3, 1961, he encashed a bill for Rs. 424, the amount being payable to two teachers, Ishwar Datt and Chand Ram. The appellant made an entry in the acquittance roll showing as if he had paid Rs. 200 to Chand Ram. On November 15, 1961 he received Rs. 281.15 in respect of arrears of salary of one teacher, Harbhajan Kaur and on December 2, 1961, he received Rs. 42.66 and Rs. 494, the first amount being the salary of Ram Sarup, another teacher and the other, as contingent fund payable to the staff. None of these amounts was paid to any of