R. L. Khurana J.-The present appeal has been directed by the State under section 378, Code of Criminal Procedure, against the judgment 9-9-1987 of the learned Sub-Divisional Judicial Magistrate, Nalagarh, whereby the respondent, hereinafter referred to as the accused was acquitted of the offence under section 409, Indian Penal Code.

2 Briefly stated, the prosecution story is this. The accused was working as an Accountant with the Himachal Pradesh Mineral and Industrial Development Corporation at its units at Nalagarh since 1977, In his capacity as Accountant, he was handling the cash of tie Corporation besides being responsible for the maintenance of its accounts. One Brig. B. S. Chauhan was the Chief Security Officer-cum-Project Manager of the various units of the Corporation at Nalagarh. The accused was found to have not maintained and kept the accounts regularly inasmuch as he was not found to have made the day-to-day entries of the transactions in the cashbook. He was, therefore, directed by the Project Manager to make and complete the up-to-date entries in the cash book. On the completion of the cash book, it v\as found that the accused had shown a sum of Rs. 24,306-3