FERNANDO v. CHARLES.

P. C, Colombo, 66,459.

Penal Code, s.386-Dishonest misappropriation-Fraudulent failure to account.

Though the mere fact of a servant not paying over to his master moneys received by him on account of his master is not an offence under section 386 of the Penal Code, yet a fraudulent failure to account for such moneys is dishonest misappropriation.

A, having been placed in funds by his master to carry on the concerns of a shop, caused an entry to be made in the account books debiting the master with Rs. 2,465 as amount paid by A to meet a bill drawn by a foreign firm on the master, whereas in fact no such amount was ever paid.

Held, this was a fraudulent failure to account, and that the Police Magistrate was wrong in refusing to issue process on the accused on the complaint of the master.

COMPLAINANT, a shop-keeper, whose shop was managed by his son-in-law, charged him with having criminally

misappropriated a sum of Rs. 2,465.65 which the complainant alleged belonged to him, and which was entrusted to the accused to be paid to the National Bank of India, Limited, for and on behalf of the complainant on account of a certa