Judgment

DUA, J. :- The appellant in this appeal by special leave was tried in the Court of Session for Greater Bombay at Bombay for offences under Section 467, under Section 471 read with Section 467 and under Section 420, I.P.C. According to the prosecution the appellant was running an octroi clearing agency under the name and style of "National Octroi Clearing Agency" at the Mulund check-post. He used to attend to certain transactions relating to the transport companies, one of those companies being the Montgomery Transport Company. On December 16, 1968 a truck belonging to the said transport company bearing No. MPH 2147 arrived at the check-post carrying a Depleix Machine to be delivered to Messrs. Imperial Tobacco Company. There were two drivers and one cleaner in the truck. On being approached by them the appellant telephoned to manager Bakshi of the Transport Company to arrange for the payment of octroi which amounted to more than Rs. 8,000/-. The Manager, Bakshi and Director, Inderjit Singh went to the Imperial Tobacco Company the following day and after getting Rs. 8,196/- for the octroi reached the Mulund check-post. The amount was handed over to the appellant in the prese