The appellant in this case was convicted by the learned Sessions Judge of the North Malabar Division for offences under sections 409, 467 and 471 read with section 467, Indian Penal Code and sentenced to two years rigorous imprisonment and a fine of Rs. 60 in default of payment of fine to rigorous imprisonment for a further period of one month under section 409, Indian Penal Code, two years rigorous imprisonment under section 467, Indian Penal Code and to two years rigorous imprisonment under section 471 read with section 467, Indian Penal Code and the substantive sentences of imprisonment were directed to run concurrently.

The facts of the case which are not in dispute are these:-

One Kunhi Parambath Matha who was living in Panur with her children used to receive money orders every month from her husband who was working in Burma. In the month of May, 1954, she did not receive any money order from her husband. She wrote to her husband that she had not received any remittance from him. A complaint was made by her husband from Rangoon as a result of which an enquiry was conducted by the Superintendent, Foreign Post, Calcutta. The Post Master, Panur on looking into his accounts