( 1 ) THIS appeal is directed against the Judgment dated 21-10-1994 rendered in c. C. NO. 1 of 1993 on the file of Special Judge for C. B. I. Cases, Visakhapatnam under which the appellant-accused was found guilty for the offence under sections 409, 467, 471 read with Sections 465 and 477-A of the Indian Penal Code and sentenced to undergo rigorous imprisonment for six months and to pay a fine of Rs. 200/- and in default to undergo simple imprisonment for one month for each of the said offences. The accused-appellant has also been convicted for the offence under Section 5 (2) read with Section 5 (1) (c) of the Prevention of corruption Act and sentenced to imprisonment for a period of one year and to pay a fine of Rs. 500/- and in default simple imprisonment for 2 months with a direction that the substantive sentences shall run concurrently.

( 2 ) THE facts relevant to this appeal may be stated briefly as follows: the appellant-accused was working as Branch Manager, State Bank of India at the extension counter at Airport, Bharat Heavy Plates and Vessels Branch at gajuwaka, Visakhapatnam. As such Manager, the accused was entrusted to attend to all the duties in the said extension counter and in that capacity he was required to accept cash deposits of Savings Bank Accounts, fixed deposits, current accounts and demand drafts from the customers as per Rules of the bank from 1986 to March, 1988.

( 3 ) THE following irregularites were found: (A) In respect of the following nine accounts, amounts deposited by them were not credited to their accounts. (1) In respect of S. B. Account No. 316 pertaining to Mr. R. R. Naidu (P. W. 16) an amount of Rs. 4,000/- deposited on 6-7-1987 was not credited. (2) In respect of S. B. Account No. 260 pertaining to B. M. Khandekar (P. W. 15), an amount of Rs. 1,500/-deposited on 16-5-1987 was not credited to his account. (3) In respect of S. B. Account No. 199 belonging to Dr. S. Ksheerasagar (P. W. 19), an amount of Rs. 1,000/- deposited on 19-8-1987 was not credited.

( 4 ) IN respect of S. B. Account No. 194 belonging to K. V. Swamy (P. W. 4), an amount of Rs. 500/- deposited on 31-8-1987 was not credited.

( 5 ) IN respect of S. B. Account No. 262 belonging to R. K. Singh (P. W. 5), an amount of Rs. 1,100/- deposited on 8-1-1988 was not credited.

( 6 ) IN respect of S. B. Account No. 315 pertaining to S. Singh (P. W. 17), a sum of Rs. 1,500/- deposited on 11-1-1988 was not credited.

( 7 ) IN respect of Account No. 308 belonging to P. W. 18-R. S. Yadav, an amount of Rs. 1,500/- deposited on 1-3-1988 was not credited.

( 8 ) IN respect of S. B. Account No. 180 belonging to Rajeswar Rao (P. W. 3), a sum of Rs. 500/- deposited on 25-2-1988 was not credited; and

( 9 ) IN respect of S. B. Account No. 294 belonging to one Suresh Babu (who was not examined), an amount of Rs. 500/- deposited on 22-2-1988 was not credited. In all the above accounts, entries of deposits were made in their respective pass- books and in some cases credit vouchers were also issued. These amounts were also shown in the ledger account of respective customers but in the day-to-day cash scroll these amounts were not entered. (B) In S. B. Account No. 87 belonging to Kalyani Gaanamma (P. W. 12), in respect of S. B. Account No. 38 belonging to one K. K. Singh and in respect of S. B. Account No. 118 belonging to B. Suri Babu, the husband of B. Shankaramma (P. W. 6), a sum of Rs. 4,000/-, 5,0007- and 5,000/- respectively were shown as withdrawn on 10-8-1987, 5-8-1987 and 10-8-1987 respectively though they had not withdrawn those amounts. Withdrawal was effected by using the forged signatures of the account holders on the debit vouchers. No withdrawal entries were made in the pass-books concerned and also in the concerned ledger books but in the cash book the entries were made about the withdrawals. (C) In the case of Account of P. W. 4-K. V. Swamy an amount of Rs. 500/- which was deposited was shown as debit entry instead of cred