Shearer, J.

1. The petitioners, who are father and son, obtained a loan of Rs. 885/- from the Deputy Commissioner of Ranchi for the purpose of reclaiming or improving certain land belonging to them. In the application which they made for this loan they gave particulars of their land, stating that in all it comprised an area of 38.03 acres. The Courts below have both come to the conclusion that while 36.07 acres of this land was in the possession of the petitioners, the remaining 1.96 acres belonged to the prosecutor Biria Uraon, and that the petitioners had deliberately made a false statement in the hope that eventually they might be able to dispossess Biria Uraon from this land.

Now, even if this was so, it is quite impossible to maintain the conviction of the petitioners under Sec. 423 of the Penal Code as the false state ment which they made was not a false statement of the kind made punishable by that section. Clear ly it is not a false statement relating to the con sideration for the charge which was created on their land. The decision of Spencer, J. in IN RE: MANIA GOUNDAN, 37 Mad 47 supports the argu ment of Mr. Baldeva Sahay for the petitioners. The other decision r