JUDGMENT :

Narasimham, C.J. - This is a petition, in revision, against the appellate judgment of the Sessions Judge of Cuttack-Dhenkanal, maintaining the conviction of the Petitioner u/s 409 I.P.C. by a First Class Magistrate of Dhenkanal, but reducing the sentence to three months rigorous imprisonment and a fine of Rs. 100/.

2. The Petitioner was the Sarpanch of Talbarkota Grama Punchayat within Dnenkanal P.S. It was alleged that being entrusted in that capacity with the funds of the Grama Punchayat be committed criminal breach of trust, in respect of a sum of Rs. 4497-13-3 on or about the 18th June 1958.

3. The Orissa Grama Punchayat rules contains detailed provisions regarding the custody of the funds of the Panchayat by the Sarpanch and the manner of spending the same. Rule 139(1) says that the funds of the Punchayat shall be deposited in the Savings Bank of the nearest post office or in a sub-treasury, and the cash balance in the custody of the Sarpanch shall not exceed such sum as may be fixed by the District Magistrate. Rule 144 says that with the sanction of the Grama Punchayat advances may be made to contractors by agreement in writing and that as soon as the advance is made