Thiru Jayadevan, the appellant herein, is a shroff merchant at Tiruchirapalli. On 22nd March, 1968, he gave a complaint to the Sub-Inspector at the Railway Police Station, Egmore, to the effect that he had lost a suit case which contained gold bars of fourteen carat to the value of Rs. 1,60,000. The Police, after investigation, referred the case as false and filed a complaint against the appellant for an offence under section 182 of the Indian Penal Code. He in defence contended that the report given by him was true. Observing that it was false, the learned V Presidency Magistrate convicted and sentenced him to pay a fine of Rs. 500. The correctness of this conviction is canvassed in this appeal.

2. The appellant was looking after the jewellery shop of his sister’s husband one Radhakrishnan at Tiruchirapalli. Smt. Sugunavalli (P.W.4), his sister, says that on 21st March, 1968, the appellant took to Madras fourteen-carat gold bars from the shop, for converting them into twenty four-carat gold. The appellant arrived at the Egmore Station on 22nd March, 1968, at about 8-30 a.m. and later gave the report Exhibit P-2 to the Sub-Inspector (P.W.11) stating therein that the suit c