( 1 ) THE Criminal Appeal is called from the file of Metropolitan Sessions Judge, Vijayawada. It is filed by the accused against the Judgment and sentence passed in CC No. 329 of 1991. The Criminal Revision Case is filed by the complainant on the ground that the sentence passed in CC No. 329 of 1991 is not adequate.

( 2 ) FIRST of all I would like to deal with the Criminal Appeal.

( 3 ) THE brief facts of the complaint are as follows:the Complainant who is the 1st respondent, is represented by its Accounts Officer Mr. P. S. Rao. It is stated that the 1st respondent-company is registered under the Companies Registration Act. It is a joint venture of the Government of Andhra Pradesh and IFFCO. The Company manufactures DAP and also deals in other composite fertilizers like Urea, Calcium etc. It has its Regional Marketing office at 40-7-27/a/2, Mogalrajapuram, Vijayawada. Accused No. 2 is representing the Accused No. 1 Rice and Flour Mill. They are doing business in fertilizers and pesticides. They are having a continuous running account with the Complainant-Company. The accused felt in arrears to the tune of Rs. 10,99,899. 90 ps. On 5-10-1991, Accused No. 1 gave a ch