N.A. Britto, J.-This revision is directed against Judgment dated 25.9.2006 of the learned Adhoc Sessions Judge, Panaji, upholding the conviction of the accused under Section 406, IPC and reducing the sentence imposed by the learned JMFC, Panaji, to six months S.I. and a fine of Rs. 5000/ - and in default of payment of fine of undergo S.I. for one month. The accused has been acquitted under Section 420, IPC.

2. International Travel Bureau (ITB) is a proprietorship concern of Otto Oliveira Fernandes/PW 6 and it had a Head Office at Luis de Menezes Street at Panuji where Shephan Shaikh/PW 3 was working from 1.6.1995 as Office executive. It had a counter or a Branch Office at Cidade de Goa Beach Resort at Dona Paula. They were the travel agents and transporters of Cidade de Goa Beach Resort and had a full fledged office looking after the entire ticketing and taxi business of the said Resort. The accused was employed as Manager trainee in mid October, 1998 at a salary of Rs. 2000/- to look after the Travel and Ticketing Office at Cidade de Goa during the tenure of Manager Shri Ivan Rodrigues and the accused look over as Manager from 1.1.1999 at a salary of Rs. 2500/-. Tanuja Khanolkar/PW 5 joined under the accused as the Ticketing Assistant from 11.1.1999 and she was required to report to the accused directly as he was the Manager.

3. The accused as a Manager was required to look after the accounts, cheque as well cash transactions and was required to report on fortnightly basis by sending 8 ticket summary. The transactions from 1st to 15th of the month were required to be reported between 18th to 25th of the month and of the second fortnight tram 16th to 30th or 31st were required to be reported between 8th and 10th of the following month.

4. After the accused took over charge as Manager it was noticed somewhere in August 1999 by the Head Office that there used to be shortage of funds which came in the way of making payments to the Airlines and therefore the said Shephan Shaikh/PW 3 called the accused to the Head Office and it was stated by him that he was not aware of most of the transactions and therefore the said Tanuja/PW 5 was called from 1.9.1999 to 4.9.1999 and then it transpired that most of the amount was misappropriated by the accused by showing the cash transactions as entries of credit cards. Ultimately, a complaint dated 7.10.1999-Exh. PW 6/A came to be filed against the accused by Otto Oliveira F'ernandes/PW 6. When both parties were called for inquiry they tried to settle the same and the accused executed a pronote dated 12.10.1999 for Rs. 3.85 lakhs but on the next date, the accused alleged that it was taken under duress. Otto Oliveria F'ernandes/PW 6 activated his earlier complaint by another complaint dated 5.11.1999-Exh. PW 6/C.

5. The case was investigated by PSI Raposo/PW 22 and a charge-sheet filed. Shephan Shaikh/PW 3 also prepared a statement which was produced as Exh. PW 3/A showing the amount misappropriated by the accused.

6. The accused was initially charged for misappropriating an amount of Rs. 3.74.159/- and thereafter the charge was amended so as to include Rs. 3.85.000/- as per the said statement. In support of the charge, against the accused, prosecution examined as many as 27 witnesses out of which Pundalik Gawas/PW 7. Daniel/PW 8, John Nunes/PW 9. Socoro Lopes/PW 25 were the drivers, out of 48 employed at the said Resort. Francis Pereira/PW 26 could also be included in the same category. Dinesh/PW 13, Michael Fernandes/PW 16 and Stevan/PW 18 were the employees/travel assistants who were working under the accused at Cidade de Goa counter. Shri Ashok Mashelkar /PW 15 is a Notary before whom the accused executed the pronote-Exh. PW 6/B and gave it to the complainant Otto Oliveira Fernandes/PW 6 with a view to settle the matter. Sanjay Naik/PW 14, Girish Karapurkar/PW 24 and Mario Fernandes/PW 27 were also examined on behalf of Cidade de Gao Beach Resort. Otto Oliveira Fernandes/PW 6, Shephan Shai