Manohar Pershad, J.

[1] This is a revision on behalf of the accused against the judgment of the Sub-Divisional Magistrate, Bhimavaram dated 28-11-1955 dismissing his appeal and affirming the judgment of the Sub-Magistrate, Bhimavaram, holding him guilty under Section 408, Indian Penal Code and sentencing him to 6 months rigorous imprisonment. The facts which gave rise to this revision are ; the accused was working as a salesman of Ithampudi Co-operative Marketing Society at Kantheru from 11-11--1948 to 30-6-1950.

The procedure adopted by the society for the issue of cloth to the salesman and taking remittances of the sale proceeds from the salesman was as follows : A register called salesman liability register was maintained at the Head Office. The salesman made out indents under his signature and handed them over at the Head Office where the cloth was issued on each indent. The cloth issued on indents was entered in the salesman liability register on the date of issue in terms of its value in rupees, annas and pies. Against this entry in the salesman liability register both the salesman and the Secretary initialled in token of the issue as well as the receipt of the clo