Sundara Aiyar, J.

1. The appellant, who was the 1st accused in Sessions Case No. 19 of 1910 in the Sessions Court of South Canara, was tried along with two other persons, the appellant for the forgery and the two others for abetment of the forgery of certain documents. These documents were certain Income Tax records in the Udipi Taluq office in the office of the Head Assistant Collector of South Canara. The forged documents related to the assessment to Income Tax of one Vishnumurti Upidhya for the year 1905--1906. The prosecution alleges that the B. Schedule of income put in by Vishnumurti under the Income Tax Act, the takid issued to the Village Officers of Gundmi to send a report, the takid issued to the Patel of Gundmi to communicate to the assessee the order of confirmation of the tax, the deposition of Vishnumurti before the Village Officers, the deposition of Venkatatrmana Bhatta (a witness) before them, the list of the houses prepared by the Shanbhog and the report submitted by him to the Tahsildar, were all re-placed with forged documents in substitution for the original ones, and that an interpolation was made in the deposition of Vishnumurti before the Head Assista