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2026 Supreme(Online)(Mad) 27053

IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.K.ILANTHIRAIYAN, J
Muniyappan – Appellant
Versus
State rep by The sub-Inspector of Police, District Crime Branch, Dharmapuri District – Respondent


Advocates:
For the Appellants/Petitioners: Mr. V. Parthiban for Mr.M.Jayachandran
For the Respondents: Mr.L. Baskaran, GA

Table of Content
1. parties' contentions on misappropriation (Para 3 , 4)
2. no offence in next-day remittance (Para 6 , 7 , 8)
3. revision allowed, conviction set aside (Para 9)

O R D E R

This Revision case has been filed by the petitioner against the Judgment of the Principal Sessions Judge, Dharmapuri made in Crl.A.No.15 of 2019 dated 30.09.2021 wherein, the sentence passed in C.C.No.36 of 2017 dated 25.06.2019 on the file of the Judicial Magistrate No.2, Dharmapuri was confirmed.

2. Brief facts necessary for the disposal of the case is as follows:

2.1.The petitioner herein was working as a Supervisor in the Begarahalli Villlage in TASMAC Shop No.2890. While so, on 29.12.2015 at about 10:40 a.m, audit was conducted and it was found that there was shortage of stock and also the sales amount. It was found that a sum of Rs.57,663/- was missing from the total sales of liquor. After completing the investigation the respondent filed an FIR and the same was taken cognizance by the Trial Court and framed the charges against the petitioner under Section 409 of I.P.C. In order to prove the case on the side of prosecution P.W.1 to P.W.5 was examined and Ex.P.1 to D5 were marked and on the sid

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