( 1 ) THIS is an appeal by the State against the acquital of Hira Lal passed in appeal by the learned second Additional Sessions Judge of Allahabad. The respondent was prosecuted of charges under Section 408, I. P. C. (Criminal breach of trust by clerk or servant) and 477-A. I. P. , C. (falsification of accounts) and he was convicted and sentenced by a Magistrate under both the sections. In appeal the learned Second Additional Sessions Judge found that the charges were not proved beyond doubt and held that the accused was entitled to an acquittal.

( 2 ) HIRA Lal respondent was serving as a Munim in firm Sundarram Ramphal. He was responsible for the maintenance of accounts and for the handling and disbursement of cash. One Jagdeo had an account with this firm. On the 10th February, 1949, corresponding to Magh Sudi Duadashi, sambat 2005, a sum of Rs. 596/7/ was said to have been advanced from this firm by the respondent to Jagdeo. A slip of account was said to have been given in the handwriting of the respondent to Jagdeo containing a settlement of account of previous dates and mentioning also that Rs. 596/7/- had been advanced to him on the 10th February 1949. It was alleged