M.P.Varma, J.

1. The sole petitioner of this case has been guilty for an offence under Section 409 of the Indian Penal Code and sentenced to undergo rigorous imprisonment for three months. He was also charged under Sec. 467 of the Code but was acquitted of that charge.

2. The following few facts may be briefly stated in order to appreciate the point, which has been argued before me. The petitioner was working as an office clerk in the Dinapore Nizamat Municipal-Sty and during the absence of a tax Daroga he did his work also in addition to his own duties. The prosecution case is that he collected Rs. 123.58 paise during the period from 11-6-62 to 3-7-62, which was further extended upto 20-7-1962. The tax collected by the petitioner was not deposited with the cashier of the municipality but he kept amount as well as counter foil receipt books, under which the collection was made, at his house. The Municipal Chairman asked him on 20-7-1962 as to whore the counter foils of the receipts were. The petitioner informed him that they were at his house. He ordered him to bring them and the petitioner brought them. Then he was further asked as to where the amount was which he had coll