( 1 ) THIS is an appeal from an order of a learned Presidency Magistrate, Calcutta, convicting the appellant under Section 420, Penal Code and sentencing him to undergo rigorous imprisonment for two years and also to pay a fine of Rs. 1000/-, in default to suffer rigorous imprisonment for six months more.

( 2 ) THE prosecution case is that on 30-7-1947 Phanindra Nath Mukherjee, a retired Deputy Magistrate, lodged a written complaint charging the accused with cheating him in respect of a total sum of Rs. 49,000/ -. The cheating as alleged took place in the following manner. The accused represented to the said Phahindra Nath Mukherjee and his partner in the firm of Indo Trading Corporation that he had already purchased a certain quantity of joists, angles and tees of the value of Rs. 85,000/- and that he had already obtained a delivery order in respect of the same. The said goods were alleged to have been purchased from M. E. S. and the delivery order issued by the Director General of Disposals in respect of 75 tons of tees, 75 tons of angles and 200 tons of joists. He represented to the said Phanindra Nath Mukherjee that he had already paid the price and in ord