ARVIND KUMAR and J: JJ.

1. This revision is directed against judgment dated 5.7.1990 passed by the Addl. Sessions Judge, Chandigarh upholding the judgment and order of the Judicial Magistrate I Class, Chandigarh, qua accused Ram Sarup Gupta (since deceased) wherein he had been convicted and sentenced to rigorous imprisonment for one year and a fine of Rs.200/-each and in default of payment of fine, to further undergo imprisonment for three months in offences under Sec.468 and 471 read with Section 120-B IPC.

2. In brief, the facts of the case are that a complaint, Exhibit PW-7/a, was lodged by Randhir Singh, Inspector, Vigilance Bureau,punjab, with the Police Station, Sector 17, Chandigarh, that from reliable sources he came to know that accused Ram Sarup Gupta, Sub Divisional Engineer, by making wrong entries in the cash books, converted a sum of Rs.1270-50p to his own use and thus, misappropriated Rs.1837-20p to be disbursed to S/sh. Joga Singh, Joginder Pal Verma and Rajinder Pal Singh by forging their crl. Rev. No.958 of 1990 2

3. Signatures. It was reported that accused Ram Sarup Gupta then disbursed rs.238.50p to Joga Singh and Rs.1157.25p to Joginder Pal Verma while