( 1 ) THE present revision application is filed by the original accused against the order of dismissal of appeal and confirmation of conviction and sentence passed by the learned Addl. Sessions Judge Surendranagar on 27/08/1980 in the Criminal Appeal No. 78 of 1979 which was filed against the order of conviction and sentence passed by the learned Judicial Magistrate First Class. Dhranagadhra on 29/10/1979 in the Criminal Case No. 375/78. The learned Judicial Magistrate First Class by the aforesaid order convicted the accused-petitioner for the offence under sec. 408 and also for the offence under sec. 201 of the IPC and sentenced him to undergo R. I. for three years and fine of Rs. 5 0 and in default to undergo S. I. for one year for the offence under sec. 408 of IPC and also imposed one years R. I. and a fine of Rs. 500. 00 and in default further S. 1. for three months for the offence under sec. 201 of the IPC but ordered that substantive sentence of imprisonment to run concurrently. As stated above the learned Addl. Sessions Judge had confirmed the aforesaid order of conviction and sentence.

( 2 ) THE facts of the case leading to the present revision application can be briefly stated as under:

( 3 ) THE petitioner was the Secretary of Shree Kodh Group Kheti Vishayak Vividh Karyakari Sahkari Mandali. The Mandali was a multi-purpose co-openative society dealing in seeds and other agricultural commodities. The petitioner was working as its Secretary for the last 10 to 12 years. The agriculturists were members of the said Mandali. As the working of the said Society was not in accordance with law and Rules and as there was mismanagement the Assistant Registrar of Cooperative Societies under sec. 81 of the Gujarat Co-operative Societies Act 1961 passed an order removing the managing committee and passed an order for taking over the manage meat of the Society by the Administrator. One Shri Chaturbhai Muljibhai Pachasra who was the Assistant Inspector of Surendranagar Disti. Co-opertive Bank of Dhrangadhra Branch was appointed as Administrator of the said Society. The accused-petitioner being the Secretary as per the Rules the entire record of the Society together with the stock cash dead stock and accounts used to remain with him. On the appointment of the Administrator he issued a notice to the petitioner to hand over the same along with the charge of the management of the Society.

( 4 ) ACCORDING to the prosecution the petitioner instead of handing over the charge and the relevant accounts books and records absconded. The petitioner-accused by letter dated 13-9-1968 specified that he would hand lover the charge but he did not remain present. Another letter was written by the Administrator to the Assistant Registrar of Co-operative Societies whereby the Assistant Registrar passed an order to take over the charge in the presence of two panchas. It is the case of the prosecution that though the accused-petitioner had shown his willingness to hand over the charge of the Society. he had not remained present but he absconded and left whatever to be handed over to his wife and hence in the presence of two witnesses the Administrator had taken over the charge of the Society. A panchnama of handing over the charge was prepared by the Administrator (Exh. 24 ). According to the prosecution the petitioner had failed to land over the records and registers for the years 1966-67 1967 and 1968-69. According to the prosecution either the accused destroyed or removed the said records or did not produce the same.

( 5 ) IT was however found while taking over the charge that there were stocks of goods worth Rs. 12. 361. 54 and the deficit in the dead stock was worth Rs. 1 154. 8 As against that according to the last balance upto 30-6-1968 as submitted by the accused-petitioner as per Exs. 25 and 26 Rs. 1284. 08 was the value of the stock Rs. 5488. 98 was the cash with him. Thus the petitioneraccused failed to account for the goods of