JUDGMENT - (1) Criminal Appeal No. 1491 is an appeal by one Ratachand Radhakisondas against his convictions under S. 471 read with S. 467 and under S. 420 of the Indian Penal Code. The charge against thhe accused was that on 12-11-1956 at Bombay he fraudulently or dishonestly used as genuine a certain document purporting to be a valuable security, viz., K form of Bombay Sales Tax Officer, which he know or had reason to believe at the time be used it to be a forged document and thereby comitted an offence punishable under S. 471 read with S. 467 of the Indian Penal Code. The second charge against him was that at the saem time and place and in the course of the sametransaction, he cheated on Ratialal Wadilala, partner of Shantilala and Company, by dishonesty inducing him to deliver poplin cloth valued at Rs. 844-1-0 to the accused without payment of general sales tax and which cloth was the property of the said Ratilala Wadilala and thus committed an offence punishable under S. 420 of the Indian Penal Code. The allegations against the appellant were that 12-11-1956 he approached Ratialal Wadialal a partner in the firm of Shantilal and Co., with a representation that he represented a

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