HARRIES, C.J. :- This is a petition for revision of an order of a learned Presidency Magistrate convicting the petitioner under S. 406, Penal Code and sentencing him to rigorous imprisonment for two months and to pay a fine of Rs. 200. In default of payment of the fine, the accused was sentenced to undergo a further period of 15 days rigorous imprisonment.

2. The petitioner was a tailor and according to the prosecution the complainant entered into a contract with the petitioner whereby he was to provide the petitioner with 300 yards of khaki drill which the petitioner was to use for making shirts for which the petitioner was to obtain a sum of annas ten per shirt. Delivery was to be made within one week. The complainant alleged that though he had delivered the material, the petitioner had refused either to return the material or the shirts if they had been made out of the material.

3. The defence of the petitioner was that he had done work previously for the complainant for which he had not been paid; further, that he had not been paid for the work of making shirts out of this material. The actual cost of the work of making shirts out of the material supplied which is the su