( 1 ) THIS appeal is directed against the order of acquittal of Duli Chand passed by Judicial Magistrate Ist Class, Panipat, dated 28/01/1982 in respect of charge under S. 409 of the Indian Penal Code.

( 2 ) IN brief facts relevant for the disposal of this case as emerge from the First Information Report lodged on the basis of letter dated 28-11-1975 from the Assistant Registrar, Cooperative Societies, Panipat to the Superintendent of Police, Karnal, are that Duli Chand (accused), Ex-Cashier of the Karhans Co-operative Agricultural Society, embezzled a sum of Rs. 37,300/- belonging to the said society. A sum of R. 22,300/- had been shown bogus advancement of loan against members, of the Society, the details of which are as under :- sr. No name of the loanee amount date 1. Ami Lal S/o Chhaju 4000. 00 31-12-69 2. Raj Pal S/o Amin Lal 4000. 00 -do- 3. Mohan Singh S/o Shambu 4000. 00 -do- 4. Gulab Singh S/o Minshi 4000. 00 -do- 5. Naurang S/o Jabar 2700. 00 27-7-71 6. Parkasha S/o Ram Sarif 3600. 00 -do- apart from that a sum of Rs. 15,000/- was paid to Shri Jagdish Secretary of Simla Gujran Co-operative Society as per entry at Page No. 6 of the Cash-book of the Societ