( 1 ) THIS appeal is directed against the judgment of Shri P. L. Singla, 8th Additional Sessions Judge, Delhi convicting the appellants under Section 420, IPC. They have been sentenced to rigorous imprisonment for one year and a fine of rupees fifteen thousand, in default rigorous imprisonment for six months.

( 2 ) BRIEFLY stated, the prosecution case is that the appellants are the sons of the accused Jagan Nath Sharma (since dead ). The appellants were partners of M/s. J. N. Sharma and Sons. The said partnership firm used to manufacture engineering goods including galvanised telephone poles, etc. In 1964, the Directorate General of Supplies and Disposals, Government of India invited tenders for supply of 70,000 galvanised steel tubes rivetted (seam) tapered D-8 . The tender submitted by the said firm was accepted and the supply order A. T. No. SHM. 4/7289-N and 7391-N/ 1/64/jn/1614 dated 2. 3. 1964 was placed on the firm for supply of stores valued at Rs. 39,27,000. 00 @ Rs. 56. 10 per galvanised steel tube rivetted (seam) tapered D-8 . As per terms of the contract the accused firm was entitled to receive 95% payment on proof of despatch and balance 5% on receipt