JUDGMENT

Thomas, CJ - Wazir Singh and Kesho Dutt Nautial were tried and convicted by the learned Assistant Sessions Judge of Kheri under Sections 408, and 408 & 408/109, Penal Code, respectively. Wazir Singh was sentenced under Section 408, Penal Code, to nine months' rigorous imprisonment and a fine of Rs. 150, and in default to undergo rigorous imprisonment for a further period of six months. Nautial was sentenced under Section 408, Penal Code, to eight months' rigorous imprisonment and a fine of Rs. 200, and in default to undergo a further term of six months' rigorous imprisonment. Nautial was further sentenced under Section 408/109, Penal Code, to three months' rigorous imprisonment and a fine of Rs. 25, and in default to undergo a further term of rigorous imprisonment for one month. The two substantive sentences were made to run concurrently. The appeals of both the accused were dismissed by the learned Additional Sessions Judge. Wazir Singh has come up in revision to this Court, while Nautial has not filed any application in revision.

2. Wazir Singh was the manager and Nautial was the ziledar and an accountant of Ramnagra Estate in the district of Kheri. The evidence shows that the management of the estate was supervised by Mahraj Kumar Narendra Samsher Jung Rana Bahadur and Mahraj Kumar Jagat Shamsher Jang Rana Bahadur for a period of two years each in turn. The embezzlement in question relates to the period of supervision by Mahraj Kumar Narendra from 1st October 1988 to 24th March 1939. The charge against Wazir Singh was that he committed a criminal breach of trust in respect of Rs. 1090-14-9 between the period of 80th September 1988 and 14th May 1939. He was further charged for having abetted criminal breach of trust by Nautial in respect of Rs. 1888-12-10 between 30th September 1938 and 14th May 1939. Nautial was charged for committing criminal breach of trust in respect of Rs. 1388-12-10 between 30th September 1938 and 14th May 1939 in his capacity as an accountant and general agent of the estate. He was further charged for having abetted the commission of the criminal breach of trust by Wazir Singh in respect of Rs 1090-14-9 between 80th September 1938 and 14th May 1939.

3. Ramnagra Estate is a small estate yielding an income of Rs. 15,000 or Rs. 16,000, and the land revenue is about Rs. 5000 which is owned by four sons of His Excellency Maharaja Deva Shamsher Jang Rana Bahadur who was the Prime Minister of Nepal. I have mentioned above the names of two of his sons. Wazir Singh was appointed manager of the estate by Maharaj Kumar Narendra in April or May 1934 on Rs. 50 P.M., and J Nautial as ziledar on Rs. 25 P.M., but when he began to work as an accountant also he received a salary of Rs. 80 P.M. The accused lived in the Kothar at Ramnagra. Maharaj Kumar Narendra executed a registered power of attorney, Ex. 1, in favour of Wazir Singh and Nautial was the general agent of Wazir Singh. It was the duty of Wazir Singh to look after the management of the estate and realise rent and account for collections of rent made by the two estate ziledars, Pandit Amar Nath, P.W. 1, and Brij Kishore, P.W., 4. When the cash exceeded Rs. 500 or Rs. 600, Wazir Singh used to deposit it in the Imperial Bank of India, Limited. The land revenue was paid out of the collections made from the tenants. The evidence shows that Wazir Singh had no authority to withdraw the money from the bank, and his authority with regard to the spending of money was limited. It was also his duty to maintain the cash book, Ex. 2, from day to day. He performed this duty up to the end of April or May 1986. After that it was taken over by Nautial.

4. On 24th March 1939, Mahraj Kumar Narendra, P.W. 7, came to Ramnagra with Pandit Amar Nath, P.W. 1. Complaints had been made to him against the manager and Nautial most probably by Pandit Amar Nath. Mahraj Kumar Narendra asked for the key of the iron safe of the estate from Wazir Singh accused, and on opening it he f