Vyas, J.

[1] These are two appeals by accused Nos. 1 and 2. Appeal No. 672 is an appeal by accused No. 2 and Appeal No. 807 is an appeal by accused No. 1. These are appeals from a judgment of the learned Presidency Magistrate, 23rd Court, esplanade, Bombay, by which judgment the learned Magistrate has convicted both the accused of offences under Section 120-B of the Indian Penal Code, Section 465 read with Section 34, Section 468 read with Section 34, Section 471 read with sections 465 and 34 and Section 420 read with Section 511 and 34 of the Indian penal Code.

[2] Originally there were three accused persons in this case. The gravamen of the charge against them was that there was a criminal conspiracy between them to forge an auditors' certificate the purport of which was to show that the past imports of Goldberg India Ltd. , for the year 1947-48 received at the port of bombay were of the value of Rs. 1,15,710 and the purpose of which was to induce the Chief Controller of Imports, Bombay, to grant to the Goldberg India Ltd. , an import licence for the amount Of Rs. 28,927. The object of the conspirators is alleged to have been to use the above said forged certificate of the auditors as a genuine document for the purpose of cheating the Chief Controller of Imports and inducing him to grant to the Goldberg India Ltd. , an import licence for Rs. 28,927. It may be noted at this stage that, according to the case of the prosecution, the past imports of the Goldberg India Ltd. , for the year 1947-48 were of the value of rs. 12,360 and that on that basis the company was entitled to an import licence for the amount of Rs. 3,090. In other words, the charge against the accused was under Section 120-B read with Sections 465, 468, 471 and 420 read with Section 511 of the Indian Penal Code.

[3] The other charge against the accused was that there was a common object on the part of all of them to forge an auditors' certificate the purport of which was to show that the past imports of the Goldberg India Ltd. , for the year 1947-48 received at the port of Bombay were of the value of Rs. 1,15,710 and the purpose of which was to induce the Chief Controller of Imports to grant to the Goldberg India Ltd. , an import licence for the amount of Rs. 28,927. The common object of them all further was to use the said forged certificate of the auditors as a genuine document for cheating the Chief Controller of Imports, Bombay, and inducing the chief Controller to grant to the Goldberg India Ltd. , an import licence for Rs. 28,927. In other words, the charge was under Section 465 read with Section 34, section 468 read with Section 34, Section 471 read with Section 34 and Section 420 read with Sections 511 and 34 of the Indian Penal Code.

[4] The facts of the case as contended by the prosecution may now shortly be stated. Incidentally it may be noted that the original accused No. 3 has been acquitted by the learned trial Magistrate. Accused No. 1 was at the material time (i. e. in the month of March, 1949,) the managing director of the Goldberg India ltd. , Accused No. 2 was the accountant of that company. Accused No, 3, with whom we are not concerned in these appeals, was a director of the said company. The office of the Chief Controller of Imports, Bombay, issues licences to import articles into India from foreign countries and an established importer has got to make an application to the Chief Controller of Imports if he wants to obtain an import licence. While making the application for an import licence, the importer has got to make a statement of his past imports made ill particular years, and in support of the figures, particulars, etc. of the past imports, he has got to produce either a quota certificate or customs bills of entry or a certificate from a Registered accountant certifying the past imports. Now, the office of the Joint Chief Controller of Imports, Bombay, received from gold berg India Ltd. , an application dated March 28, 1949. Tha