JUDGMENT :

G.K. Misra, C.J. - The Petitioner has been convicted u/s 409, Indian Penal Code and sentence d to R.I. for three months. A notice to why the sentence should not be enhanced was issued to the Petitioner. The Petitioner, Accordingly, argued revision as if it IS an appeal by placing the entire evidence on record.

2. Prosecution case may be stated in short. The Petitioner was an Accountant in the Revenue Accounts section of Puri Electric Division, Bhubaneswar at the relevant time. On 13-2-1968 he received Rs. 3,479/- in cash and a cheque for Rs. 1,000/- from m M/s Narula Cold Storage (hereinafter to be referred to as the Firm) towards consumption of electricity. The Petitioner granted a hand-receipt (Ext. 1) for the total amount of Rs. 4,479/-. On 28th February, 1968, a sum of Rs. 3,479/- including Rs. 1,000/- encashed under the cheque was deposited in the accounts of the Electric Divisional Office. The Petitioner did not deposit the balance of Rs. 1,0001/- and misappropriated the amount. The matter came to light when In the year 1969 notice was Issued to the Firm to payoff the outstanding electric charges. On receipt of the notice the Firm produced the receipt (Ext. 1) showin