1. The complainant in C. C. No. 2653 of 1965 of the Sub Magistrate's Court, Cochin, has filed this revision petition against the concurrent orders of the courts below discharging the accused in the case under S.253(1) of Criminal Procedure Code.

2. The case of the complainant was as follows:

The accused, the complainant and three others were partners in a business. The accused was managing the business of the partnership and maintaining its accounts. On 13 9 62 the partnership was dissolved, on the basis of the accounts as maintained by the accused. Subsequently, it was discovered that there were false entries in the accounts and that the accused had mis-appropriated amounts from the partnership. In the books of account for the year 1960-61, the accused made an entry that a sum of Rs. 5,226.25 had been paid by the firm towards income-tax due from the firm. The actual tax payable by the firm for the year was only Rs. 1,681.65 and accused paid only that amount as income tax due from the firm and mis¬appropriated the balance. The complaint was that he committed an offence under S.403 of the Indian Penal Code by this act.

3. After recording the evidence of the complainant, the