This is an appeal from the decision of the High Court of Judicature at Madras in Criminal Revision Case No. 1091 of 1946. The relevant facts are these.

In 1936, the appellant was the Taluk Head Accountant, Madura Sub-Treasury. By a notification dated the 28th March, 1931 and published in the local Government Gazette, amongst others, the Taluk Head Accountants in the Sub-Treasuries mentioned in Schedule ‘A’ thereto were appointed to exercise the powers and perform the functions of licensing officers under the Madras Motor Vehicles Taxation Act, 1931. Madura Sub-Treasury was mentioned in Schedule A. A licensing officer is defined in the said Act as an officer appointed by the Provincial Government to exercise the powers and perform the functions of a licensing officer under the Act. The appellant, although not appointed specifically by name, was thus authorized to exercise the powers and perform the functions of a licensing officer.

It was alleged on behalf of the Crown that between the 1st April, 1936, and 14th Octpber, 1936, the appellant, along with two others, conspired to commit criminal breach of trust and cheat and defraud the Provincial Government of the revenues du