A. N. Banerjee, J. :- The appeal is directed against an order of conviction on two counts of the charge under S.409 of the Indian Penal Code and sentence of rigorous imprisonment of five years each and further a fine of Rs. 5000/- in respect of count No. 2, in default, to further rigorous imprisonment for 18 months. The substantive sentences in respect of both the counts were ordered to run concurrently. They were three counts of the charges and the accused appellant was found not guilty in so far as count No. 1 of the charge under Section 409 of the Indian Penal Code was concerned.

2. It appears that the prosecution case was that the accused appellant joined the Planning Circle, P.W.D. as second grade clerk on 27-5-1960. The Planning Circle was housed in Writers' Buildings, Calcutta for undertaking preliminaries in respect of some building schemes and also schemes for constructions of roads and bridges. It had also administrative control over six other sections of P.W.D. The Superintending Engineer, Planning Circle was the drawing and disbursing officer for the planing circle and also the aforesaid six divisions. There was no sanctioned post of a cashier in any of the sect