K. P. MOHAPATRA, J.

( 1 ) IN this Criminal Revision, the petitioner has challenged the order of his conviction and sentence under S. 409, I. P. C.

( 2 ) PROSECUTION case in brief is that in the year 1973, the petitioner was the Sarpanch of Rakama Gram Panchayat of Khandapara in Nayagarh Sub-Division of Puri District. On 20-9-1973 he encashed a bank draft bearing No. B567000 dated 11-5-73 for a sum of Rs. 471. 71 representing the value of four loan bonds of Rs. 100/- each with interest thereon belonging to the said Gram Panchayat from Khadapara Sub-Treasury. After encashment, instead of making deposit of the amount encashed in the Gram Panchayat Office, he misappropriated the same. He did not even make the deposit when required to do so by the Sub-Divisional Officer, Nayagarh by letter dated 4-5-77 and personally on 21-6-77. He made the deposit on 13-4-78. Therefore, the Block Development Officer, Bhapur lodged the F. I. R. and after investigation charge-sheet was submitted against the petitioner for having committed the offence under S. 409, I. P. C.

( 3 ) THE defence of the petitioner was that after encashment of the bank draft he had handed over the amount to P. W. 1, Secretary