J.S. Sekhon, J. - Baldev Singh accused-respondent, while posted as Secretary of Fatuhiwala Co-operative Agricultural Service Society used to collect the amount of fertilizer loan from the members of this society, after relevant entries in the pass-book of such members, he was responsible for reflecting this amount in the cash-book of the society and depositing it with the Central Co-operative Bank. Bhola Singh, PW-6 (Member of Society) paid Rs. 435/- as principal amount and Rs. 20/- as interest of the fertilizer loan to Baldev Singh, accused. He made entry in the pass-book, Exhibit P. 1.6-A, but did not account for this amount in the accounts of the society. Similarly, Gurcharan Singh, PW-8 (Member of the Society) also paid Rs. 1625/- in all to Baldev Singh accused as fertilizer loan while Mst. Surjit Kaur and Kartar singh paid Rs. 50/- and Rs. 60/- respectively. The accused failed to reflect this amount in the cash-book of the society or deposited the same in the Bank.The embezzlement of this amount came to the notice of the audit party of the society, which ultimately resulted in the registration of the case under Sections 420/408/468/471/379, Indian Penal Code at Police