The appellant was employed as an accountant in the office of the Chief Medical Officer, Chamba in May/June 1973. One Anant Ram s/o Sukhdyal (now deceased) was employed as a peon in the health department in civil dispensary, Killar, District Chamba. The prosecution version is that Anant Ram wanted an advance of Rs. 10,000/- for carriage of medicines from Chamba to Killar and an advance of Rs. 7,000/- was sanctioned. The appellant was to pay Rs. 7000/- to Anant Ram on 26-5-1973, but according to Anant Ram he was paid only Rs. 5000/- and the remaining amount of Rs. 2000/- was retained by the appellant. Anant Ram took medicines from Chamha. He again visited Chamba on 15-6-1973 and gave receipts worth Rs. 4514.23 to the appellant. On the asking of the appellant, he destroyed the receipts and the appellant prepared fresh forged receipts valued at Rs. 8730/- with the result that a bill for withdrawing an amount of Rs. 8730/- was prepared. The appellant had initialled all these receipts on 15-6-1973 and had given the same to Rajinder Singh (PW3) a clerk in C.M.Os office at Chamba to pass the voucher. The bills were prepared by Rajinder Singh on the asking of the appellant and all