1. This appeal arose out of the judgment and order of conviction dated 20.8.99 passed by the learned Special Judge, Special Court, Berhampore, Murshidabad in special court case No. 2/97 convicting thereby the appellant under Section 409 of the IPC and sentencing him to suffer rigorous imprisonment for two years and to pay a fine of Rs. 10000/-in default R.I. for one year.

2. In the background of this appeal the fact in a nutshell is that one Shibani Ruj was posted as a clerk in the Pension Section of Treasury Office at Kandi, Murshidabad. She was entrusted with the job of preparing pension bills of the pension holders. As per the Treasury Rules the appellant prepared the bills and after preparing the bills the same were forwarded by her before the Clerk-in-charge and thereafter the same were checked and forwarded to the Accountant who after scrutiny forwarded the same to the Additional Treasury Officer and lastly after final scrutiny, cheques were prepared and signed by the Treasury Officer. She was posted there from 1993 to 1995 January. In February, 1995, she was withdrawn from the said Pension Section. After joining of the new Assistant to the Post of Clerk, he detecte