( 1 ) THIS is an appeal by Banwari Lal and Mahendra Nath, who are brothers, from a Judgment of the Additional Sessions Judge of Agra convicting them under Section 420/34 and 379/34 I. P. O. For the offence under Section 420/34 I. P. C. each of them has been sentenced to two years rigorous imprisonment and a fine of Rs. 25,000/- (in default of payment of fine to undergo one years K. I.) and for the offence under Section 379/34 each of them has been sentenced to two years B. I. and a fine of Rs. 25,000/- (in default of payment of fine to undergo nine months R. I.)The sentences for the two offences are to run concurrently.

( 2 ) THE appellants are residents of Khurja where they carry on Ghee business in the name of ghamandilal Banwarilal. In 1946-1947 they carried on the business of Ghee grading under the name of Mahendra Nath and Co. , in a building taken on rent from Mustajab Khan in Raja Ki mandi in Agra. They had a Ghee grading centre and godowns in the ground-floor of ,the building and lived in the upper floor. They used to borrow money by pledging tins of Ghee with creditors. In the period 14-9-1945 to 20-11-46 they borrowed about a lakh of rupees by pledging tins of g