KANTA BHATNAGAR, J.—These four revision petitions arise out of the judgment passed by the learned Sessions Judge, Sri Ganganagar dated October 15, 1973. As they relate to the same case and arise out of one judgment. I find it convenient to dispose them of by a single judgment.

2. Briefly stated the facts of the case that in the year 1968 accused petitioner Kishanlal Pahadiya was posted as Accounts Clerk in the Municipal Council, Sri Ganganagar. At that time, Shri Kashmirilal Chhabra was posted as Cashier, Badrinath Yogi as Assistant Cashier, and Sohan Singh as Despatch Clerk in the Municipal Council. On September 18, 1968 Kashmirilal Narang Accountant of that Municipal Council while examining the files of the paid-up vouchers detected that the voucher No. 26 (Ex. P. 2) dated September 3, 1968 has been tampered with and a separate paper had been affixed on the top removing the original. On that paper he found certain alterations and erasures. Suspecting some foul play, he examined the other relevant Cash Books and vouchers and found that one bill pertaining to Kartar Engineering Works was passed on 30-3-1968 for Rs. 3300/-, which was again processed for payment after altering the dat

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