( 1 ) THE State has come up in appeal against the order of acquittal passed by Sri Harish Chandra, the then chief Judicial Magistrate, Aligarh on 12-5-1993 in Criminal Case No. 4873 of 1991. The two accused respondents were absolved of the charges under Sections 420 and 409, i. P. C. The F. I. R. was lodged by Nazim hussain PW1, Executive Engineer of Temporary division of PWD, Aligarh. During the audit of the office by the team of A. G. , it was reported to him on 3-3-1990 that there were discrepancies in the amount of total of balances in the cash-book for the month of april, 1989. On checking, he found that in the month of April, 1989, the total of posted vouchers was Rs. 5,48,086. 35p. which had been shown as Rs. 6,03,386. 35. Vouchers nos. 27 and 28 dated 15-4-1989 amounting to rs. 10,818,30p. and Rs. 13,133. 50p. respectively had fictitiously been shown in the cash-book. The said vouchers were missing from the bundle of vouchers and in this way, a total sum of Rs. 79,251. 80 p. had excessively been shown against vouchers in the month of April, 1989. In the month of May, 1989, the total of posted vouchers was Rs. 2,45,343. 92p. whereas the amount was shown in the