1. In the instant appeal, the appellant has assailed the judgment of conviction/order of sentence dated 31.07.2003 & 01.08.2003 respectively passed by the Court of learned 2nd Additional Sessions Judge, Jammu in the case, titled State through CBI vs. Bansi Lal Zijoo in FIR No.05/1987 under Sections 409, 471, 467 & 477-A of Ranbir Penal Code, by virue of which he has been sentenced under Section 409 RPC to undergo simple imprisonment for a period of one year and fine of Rs.9000/-, in default of payment of fine, he shall undergo simple imprisonment for a period of three months; sentenced under Section 467 RPC to undergo imprisonment for a period of one year and fine of Rs.9000/-, in default of payment of fine, he shal1 have to undergo simple imprisonment for a period of three months; sentenced under Section 471 RPC to undergo simple imprisonment for a period of one year and fine of Rs.9000/-, in default of payment of fine convict shall undergo simple imprisonment for a period of three months; and sentenced under Section 477-A RPC to undergo simple imprisonment for a period of one year only. Court below has further held that sentence/punishment awarded to appellant shal1 run consecutively i.e one after the other. Out of amount of fine awardad to the offender/convict, Rs.26,500/- shall be deposited/ paid to the bank concerned and Rs.500/- shall be deposited in Govt. Treasury.

2. The impugned judgment/order dated 31.07.2003/01.08.2003 respectively have been assailed by the appellant in the instant appeal, on various ground including that there is no evidence that appellant has converted the money for his use at relevant time; that important witnesses have not been examined; that appellant has been involved in a false and concocted case; that court below has not properly appreciated the evidence on record. That specimen signature of appellant has not been taken before Magistrate, so conviction cannot be based.

3. I have considered the rival contentions. The counsel for appellant has reiterated the grounds taken in memo of appeal; whereas counsel for respondant has supported the judgment of conviction.

4. Brief facts of the case are that appellant/ B. L. Zijoo was working as Head Cashier at Punjab National Bank (PNB) Maharaj Gunj Srinagar from 1976 to September, 1986. Mr. Zijoo was himself doing most of the work relating to remittance/deposits of cash of Maharaj Gunj (PNB) branch, Amirakadal, Srinagar, PNB branch, which was maintaining currency chest, as per Reserved Bank of India Rules. Accused was preparing remittance and transit vouchers which were passed by authorized officer for depositing the excess cash in currency chest and also transfer vouchers. On 11.08.1986, Sh. Bansi Lal Zijoo prepared remittance transfer voucher for Rs.3.20 lacs which was passed by Sh. M. K. Nehru Assistant Manager PNB Branch Maharaj Gunj, Srinagar. This amount was given to Mr. Nazir Ahmed Bhat the then Cashier for depositing in PNB Branch Amira Kadal, while depositing the said deposit by Nazir Ahmed Bhat, the then Cashier at Amira Kadal Bank branch of PNB, notes worth Rs. 26,500/- were found unsorted notes and were returned to Sh. N. A. Bhat. The remaining amount of Rs. 2,93,500/- were deposited by said N.A. Bhat at PNB Branch Amira Kadal, Srinagar. The receipt in the shape of counter foil pay-in-slip was issued by the PNB Branch, Srinagar to N.A.Bhat for an amount of Rs.2,93,500/-. Sh. N.A.Bhat gave the said receipt along with amount of Rs.26,500/- to Sh. B.L. Zijoo at PNB Branch MaharajGunj. Sh. B.L. Zijoo decided to mis-appropriate the said amount of Rs.26,500/-, so he destroyed the payment receipt issued by PNB branch Amira Kadal, Srinagar for Rs.2,93,500/- and himself prepared false receipt for an amount of Rs.3.20 lacs. He forged the signatures of concerned clerk and authorised officer on the said receipt. On the basis of said forged receipt Sh. B.L. Zijoo prepared transfer credit voucher for Rs.3.20 1acs and himself forged the signature