JUDGMENT

1. The rule was obtained by the petitioner Harendra Kumar Ghosh who was the Tax Daroga and cashier of Mymensingh Municipality against his conviction u/s 409 and concurrent sentence of 1 year's rigorous imprisonment under each of the three heads contained in the charge and fine of Rs. 1,000 under the first two counts on four grounds. The first is that the elements constituting an offence u/s 409, I.P.C., were not proved or found. The Courts below have found that the petitioner was a tax daroga and cashier of the Municipality, that the amounts which he is said to have embezzled were received by him and he failed to account for them. These being the findings we think that all the elements constituting an offence u/s 409, I.P.C., have been found and this ground must fail.

2. The second ground on which the rule was issued was that the burden of proof was wrongly placed upon the petitioner. There is no substance in this ground either. The Courts below have found that certain sums of money came into the hands of the petitioner and that he has failed to account for them in other words he has failed to prove how that money was legitimately used. The burden was initially placed on the