1. The petitioner Gopiram has been convicted by the Sub-Divisional Magistrate, Gwalior under S. 408, Indian Penal Code and sentenced to rigorous imprisonment for six months and a fine of Rs. 50/- in default, rigorous imprisonment for one month. He appealed to the Sessions Judge, Gwalior and his appeal was dismissed. He has now come up in revision to this Court.

2. The material facts are that the applicant Gopiram was an assistant cashier in Gwalior Sugar Company Ltd., Dabra. The prosecution witness Raghuwar Swaroop Bhatnagar was a cashier in the company. From 27th June 1951 to 30th June 1951 Raghuwar Swaroop Bhatnagar was on leave. During his absence Gopiram worked as cashier and in that capacity he received on 28th June 1951 Rs. 238/15/6 from the Co-operative Stores of the Sugar Company for being credited in the account of the stores. On 30th June 1951 the accounts of the Sugar Company were audited by Mr. Bhattacharya of a firm of Chartered Accountants of Kanpur. The cash balance belonging to the co-operative stores was found to be Rs. 3,971/7/- whereas according to the books of the stores it should have been Rs. 4,210/6/6. The prosecution alleged that the applicant did not