B. K. BEHERA, J.

( 1 ) CHARGED of dishonest misappropriation in respect of an amount of Rs. 28. 83 paise between April, 1974 and May 16, 1974 and an amount of Rs. 1160. 99 paise between. September 25, 1975 and July 16, 1976, out of the amounts collected by the appellant towards the octroi tax in his capacity as an Assistant Tax Moharir in the Kantabanji Notified Area Council, he stands convicted by the judgment and order dated June 26, 1980, passed by Mr. V. V. R. Sarma, Special Judge (Vigilance), Sambalpur, under section 5 (2) read with Section 5 (1){c) of the Prevention of Corruption Act, 1947 and Section 409 of the Indian Penal Code for dishonest misappropriation in respect of a total amount of Rs. 688. 44 paise excluding some sums stated to have been collected beyond the periods covered by the charges and has been sentenced under the first mentioned section to undergo rigorous imprisonment for a period of one year and to pay a fine of Rs. 700. 00 and in default of payment thereof, to undergo rigorous imprisonment for a further period of one month and under the latter section to undergo rigorous imprisonment for a period of one year, with a direction that the terms of imprisonm