JUDGMENT - (1) This is an appeal by the State of Bombay against an order of acquittal passed by the Additional Sessions Judge, Mehsana, acquitting in appeal the accused Dahyalal dalpatram who was conviced by the Judicial Magistrate, First Class, Radhanpur, of an offence under S. 409 of the Indian Penal Code and sentenced to suffer rigorous imprisonment for two months and to pay a fine of Rs. 200/-.

(2) The accused Dahyalal was employed in the revenue Department of the State of Bombay as a Talati of the Piparala Seza which consists of four villages- Piparala. Raza, Madhatra and Cramdi in the Santalpur Taluka of Radhanpur Sub-Division District Banaskantha. One Vagha Ganga had unauthorisedly cultivated land near the village pond of Roza in the year 1951-52 and 1952-53. An enquiry was started by the Mamlatdar of Santalpur in that behalf and the Mamlatdar directred the accused to recover from Vagha Ganga Rs. 4/- as fine for each year for unauthorised cultivation and Rs. 1/12/- as assessment. In enforcement of the order of the Mamlatdar, the accused recovered from Vagha Ganga Rs. 13/9/- sometime between 18th May, 1955 and July 1955, but he did not credit the amount in the revenue account

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