Judgment

KHANNA, J. :- Bali Ram Prasad was convicted by Magistrate Ist Class Shorapur under Section 409, Indian Penal Code and was sentenced to undergo simple imprisonment for a period of 90 days and to pay a fine of Rs. 100/- or in default, to undergo simple imprisonment for a further period of one month. On appeal the Sessions Judge Gulbarga maintained the conviction of the accused but reduced the sentence of imprisonment to the period already undergone. The sentence of fine and of imprisonment in default was maintained. Revision filed by the accused was dismissed by the High Court of Mysore. Bali Ram Prasad has now come up in appeal to this Court by special leave.

2. The prosecution case is that during the years 1959 and 1960 the accused was posted as Revenue Inspector in Shorapur Tehsil in Gulbarga District. Some amount was due from Bhimsha, excise contractor and in that connection, Rs. 946/- were paid by Bhimsha to the accused on January 22, 1959 as per receipts P-2, P-3 and P-4 for Rs. 730/-, Rs. 106/- and Rs. 110/- respectively. The accused deposited Rs. 810/- out of the amount realised from Bhimsha on January 27, 1959 in the treasury and failed to deposit the balance. Rs. 136