( 1 ) THIS appeal is under Section 417 (3) of the Code of Criminal Procedure and is directed against an order of acquittal passed by Sri K. D. Banerjee, Assistant Sessions Judge, Howrah in agreement with the unanimous verdict of not guilty by the Jury.

( 2 ) THE respondent Lalit Kumar Sen Gupta was tried by the Assistant Sessions Judge Howrah and a Jury on charges under Sections 467 and 419 of the Indian Penal Code. The learned Assistant Sessions Judge having agreed with the unanimous verdict of not guilty returned by the Jury accepted the same and acquitted the respondent.

( 3 ) THE case against the respondent was that a sum of Rs. 102/2/- from the Provident Fund Money was due from Sri Mahadeo Jute Mill, Bally to P. W. 2 Kshetrabashi Panda who was working there and who had resigned from service. The respondent who was stated to be a neighbour offered his services to Kshetrabashi for withdrawal of the said money and for that purpose wrote out several applications to the Mill authorities whereon Kshetrabashi put his thumb impressions. On these applications the address of Kshetrabashi was stated as care of Lalit Kumar Sen Gupta, the respondent. On receipt of these ap