1. - This appeal is directed against the judgment of the learned Munsif and Judicial Magistrate, Nathdwara dated October 3, 1977 whereby the learned lower court has acquitted the accused Mohanlal of the offence under Section 409 IPC.

2. The facts of this case briefly stated are that accused-respondent Mohanlal was working as a Patwari in Patwar Circle, Nathdwara from August 7, 1972 to January 18, 1973. During this period, he collected a sum of Rs. 688/- on August 21, 1972 vide receipt No. 8, Book No.25300 from one Hiralal Soni. He also collected a sum of Rs. 344/- on October 23, 1972 vide receipt No. 9, Book No. 25300 from one Bhanwarlal Soni. This amount related to Sawankar loan advanced to these persons. Actually, this was the amount of the third instalment which was due from these two persons. Accused Respondent Mohanlal after collecting the aforesaid sums did not make any entry in the Cash Receipt Register. As per Rule 110(2) of the Rajasthan Land Revenue Rules, 1957, he was required to deposit this amount within a week in the Sub-Treasury as the amount collected was less than Rs. 2,000/-. Had it been a case of Rs. 2,000/- or more the amount should have been deposited o