JUDGMENT

Norris, J. - On the 20th August, Hadjee Jackariah Mahomed & Co., through Mr. Hume, their attorney, applied to the Presidency Magistrate of the Northern Division of Calcutta for warrants for the arrest of Ahmed Mahomed and Topun Ramchore on charges of cheating and abetment thereof.

2. In support of the application, Noor Mahomed, a member of the prosecutor's firm, was examined on solemn affirmation. His deposition was as follows:

I am a member of Hadjee Jackariah and Co. I have been a member of that firm since 1874. I know the first defendant Ahmed Mahomed. He is a boat owner. He has had business with us since 1879. He kept a floating account with us. The first defendant's ledger was kept by Topun Ramchore in my office. He used to make entries in the cash-book occasionally. When defendant No. 1 came to my office for money I used to ask defendant No. 2 to look at the ledger and say whether No. 1 had a credit balance. No. 2 always said he had credit balance. Day before yesterday No. 1 came to my office and asked for Rs. 300. We sent for his ledger. After examining it we found Rs. 800 on the debit side. No. 1 said "this is not correct; I have to get money from you." We got suspicious and examined his accounts from 1882 up to date. The result was that the first defendant had overdrawn upwards of a lac of rupees. On the 30th April 1887, the ledger, as written up by Topun the defendant No. 2, showed a balance of nearly Rs. 5,000 in favor of the first defendant, but this was not correct. The correct account showed nearly Rs. 8,000 against him. On the 13th of May 1887, we paid him (first defendant) Rs. 1,200. This is the entry for the Rs. 1,200. On the 19th May 1887, we paid him Rs. 800. On the 28th June last we paid him Rs. 3,000 in notes. These first and third payments were made in Topun's presence. I handed over the money to Topun, and he paid them to the first defendant. I made these payments on the belief that there was a balance in his favour. If I knew that there was no balance in his favour I would not have made any payment. Defendant No. 2 made a statement to Mr. Hume. This is it (produced and marked A).

3. Topun Ramchore's statement to Mr. Hume was made in answer to questions put by that gentleman. The statement, question and answer, is as follows:

Q.-I am going to ask you some questions; you can answer them or not as you like.

A.-Whatever you ask I will give truthful answers to.

Q -Whose servant were you ? A.-Hadjee Jackariah Mahomed & Co's. I was their writer.

Q.-What books did you keep?

A.-I kept the nund, the ledger, and sometimes the cash-book; the ledger for 1887 is all in my writing.

Q.-Messrs. Hadjee Jackariah Mahomed & Co. have examined the ledger for five years past from which they have discovered that much cheating has been going on. Do you know anything about the cheating, and are you willing to tell me about it?

A.-I am willing to tell you what I know about it, and the whole truth. I know everything about it.

Q.-Very good, what you know tell me.

A.-In 1882 Ahmed Mahomed said to me I will give you Rs. 20 in every Rs. 100 if you will make a goolmal in my account with the firm, so that I can get (zaida) more money. I agreed to this, and I commenced to make a goolmal.

Q.-What sort of a goolmal?

A.-If he took Rs. 2,000 from cash, I omitted to write it in ledger, and out of the Rs. 2,000 I will get Rs. 400 from Ahmed Mahomed at his house. I used also to do as follows (asia bhee kia). If he took Rs. 2,000 from the cash, I used to credit him with this sum in the ledger. In February 13th 1887, Ahmed Mahomed took from the cash in my presence from the hands of Noor Mahomed Rs. 1,500. This Rs. 1,500 I never entered in the khatyon, but I did in the cash-book. On the 6th March 1887, he took Rs. 1,500. I entered this in the cash-book, but not in the ledger. I did this intentionally (sumuj he chordia). On the 7th April 1887, he took from cash Rs. 2,000. This amount I credited him within the khatyon. On the 24th April 1887, he took Rs.