JUDGMENT

G B. Patnaik, J. - The appellant who was the cashier of the Division Office of the Forest Corporation stood charged under Sections 5(1)(c) and 5(1)(d) read with Section 5(2) of the Prevention of Corruption Act as well as under Sections 409 and 477-A of the Indian Penal Code. He has been convicted on all counts and has been sentenced to undergo R.I. for six months for the offence under the Prevention of Corruption Act as well as six months each for the offence under Sections 409 and 477-A, I.P.C. and the sentences have been directed to run concurrently.

2. It is the prosecution case that in the capacity as the cashier he has misappropriated to the tune of Rs. 10,044.35 between the period 1-2-1975 to 15-4-1975. According to the prosecution case, PW 4 submitted the Account sheet to the Division Office for the period from 23-2-75 to 28-2-75 which shows refund of advance to the tune of Rs. 3935/- and PW 12, the Divisional Manager passed the said amount under Ext. 14. But the accused by inserting the number ‘l' before the same, inflated the advance refunded to customers by Rs. 10,000/-. Then in the cash book dated 28-2-75, the accused also had shown refund of advance to customer