( 1 ) IN this group of 11 acquittal appeals common questions are involved accused is common and the evidence is also virtually common Therefore upon the request and considering the facts and circumstances the entire group is being disposed of by this common judgment.

( 2 ) THE respondent is the original accused person. against whom 11 complaints were filed by complainant Shri Shirishchandra Fakirchand Shah before the Billimora Police alleging that the accused was in charge of writing of accounts financial matters and administration of the partnership firm run in the name of M/s. Fakirchand Bhikhabhai and Sons of Billimora during the period from January 1981 till the dale of complaint.

( 3 ) ACCORDING to the prosecution case the complainant and one Shri Nitinchandra Fakirchand Shah were the partners of the aforesaid registered partnership firm having its office at Billimora. The firm was dealing in building materials and motor car spare parts at Billimora. The accused Mr. I. K. Shah was engaged by the firm since 19 with a monthly salary of Rs. 250/- and he was working as an Accountant-cum-Cashier of the firm.

( 4 ) THE complainant alleged that the accused who was an A