MISRA, J.

( 1 ) THE appellant--the State of Orissa--advanced small loans to several agriculturists of Khatiar Circle in Kalahandi district in the year 1944. One dinabandhu Defendant No. 1--in the suit and not a party to the present appeal-was then the agricultural overseer in Khariar Circle. Without any authority to realise the loans so advanced, he realised Rs. 13,000/- and odd from several loanees and credited in all Rs. 9,000/- and odd from the amounts realised by him, into the State Treasury. There was a balance of Rs. 4095-1-0 in his hand. He kept the said money, in July 1945, with one Netrananda defendant No. 2, another agricultural overseer under the State of Orissa, then working at Nawapara circle, the said Netrananda being a close associate and friend of Dinabandhu. According to Dinabandhu, he kept the said amount with Netrananda for being credited by Netrananda into the State Treasury, whereas, according to Netrananda, Dinabandhu could not credit the amount into the treasury because of certain defects in the chalans and kept the money with him to be later on taken back by Dinabandhu for being credited into treasury. Incidentally it may be noted here that the trial Court