S.R. DONGAONKAR,J.

All these three appeals arise out of the common judgment delivered by 6th Additional Sessions Judge, Nagpur, in Criminal Appeal No.s 89/91, 95/91 and 96/91, preferred by the respondent herein, against his convictions and sentences passed in Criminal Case No.377/1988, 378/1988 and 379/1988 by Chief Judicial Magistrate, Nagpur .

2. The respondent was prosecuted for the offences under section 408, 467, 468, and 477-A of the Indian Penal Code in the aforesaid three criminal cases before the Chief Judicial Magistrate, Nagpur. It was mainly alleged that the respondent was working as Clerk Cum Cashier in the company - Brook Bond India, Packing Factory, Kanhan, Nagpur in the year 1973, 1974 and 1975, i.e. during the period of alleged defalcations. The period of defalcation was divided into 3 parts i.e. first from 19.12.1973 to 18.12.1974, second from 19.12.1974 to 18.12.1975 and third from 19.12.1975 to 31.12.1975. It is alleged that during this period, he was working as Clerk - Cum - Cashier in Brook Bond Indian Packing Factory, Kanhan, Nagpur. His duty was to pay the amounts on IOU Slips to the transporters for paying the relevant octroi