( 1 ) THIS is an appeal by Makhan Lal Sen Gupta against his conviction under Section 409 of the Indian Penal Code by Mr. D. N. Chakladar, Judge, Special Court, Burdwan, He was sub-post master at Asansol Railpar Sub-Post Office on 30th July, 1952, and he was there from some time before that. In that Sub-post office there was no other officer. According to the prosecution version, on 30th July, 1952, P. W. 1 Barada Charan Chakrabarty who was then Inspector of Post Offices, Asansol Subdivision, inspected the Sub-post office in the presence of the accused. Verification of cash and stamps was the first item of inspection shortly after 4 P. M. On actual verification the Inspector found cash of Rs. 19-15 annas, postage stamps worth Rs. 156-4-3 pies, revenue stamps worth Rs. 19/- and National Savings Stamps worth Rs. 24/-, in all Rs. 210-3-3 pies showing a shortage of Rs. 316-4-9 pies. The Sub-post master could not account for the shortage. The first count of the charge under Section 409 of the Indian Penal Code against the accused is in respect of this shortage of Rs. 316-4-9 pies. After this shortage had been detected, Inspector Chakraborty proceeded with the inspection o