S.M. SIDICKK, J.

Both these appeals are disposed of together since the parties are the same and the point is common. Criminal Appeal No. 814 of 1987 is directed against the order of acquittal dated March 31, 1987, passed by the learned Additional Chief Judicial Magistrate, Madurai, in C. C. No. 54 of 1985. The other appeal in C. A. No. 831 of 1987 is directed as against the order of acquittal passed by the very same Magistrate in C. C. No. 53 of 1985 on the very same date The material averments in both the complaints in these two appeals arising out of these two cases in C. C. No. 54 of 1985 and 53 of 1985 are as follows

The accused is dealing in the purchase and sale of iron and steel materials and he is assessed to income-tax. In the normal course of business transaction, the accused purchased iron and steel materials from Iron and Steel Traders. 77, Sembudoss Street, Madras-600 001. Enquiry and investigation made in the case of the above accused revealed that the under mentioned demand drafts have been purchased by M. A. Rahim, employee of the accused in favour of one Muthu, employee of Iron and Steel Traders, 77, Sembudoss Street, Madras -600 001. In the course of the