1943 Present: Wijeyewardene J.

THE KING v. GOONEWARDENE.

78-M. C. Colombo, 44,694.

Falsification of accounts-Defalcation of several sums of money-Number of false entries-Proof of facts beyond the period of 12 months-Criminal Procedure Code, s. 179-Penal Code, s. 467.

Section 179 of the Criminal Procedure Code, which enacts that the offences of the same kind included in one and the same indictment should be committed within the space of twelve months, does not require that the facts that may be proved in establishing the guilt of the accused should be confined within such period.

Where a person is charged with defalcation of several sums of money by means of falsification of accounts a number of false entries may be proved to cover each defalcation without offending against the provisions of section 179 of the Criminal Procedure Code.

THIS was a case heard before Wijeyewardene J. and a Jury in the 1st Western Circuit, 1943.

R. L. Pereira, K.C. (with him W. S. de Saram, Suntheralingam and Rajaratnam), for accused.

D. Jansze, C.C., for the Crown.

February 9, 1943. WIJEYEWARDENE J.-

The accused stood charged on the following counts in the indictment: -

(1) That on or about 30th September, 1941, at Colombo, he being employed in the capacity of Ledger Clerk under the Indian Bank Ltd., Colombo, did, wilfully and with intent to defraud, falsify a book belonging to his employer, to wit, the Current Account Ledger No. 3, marked P 1, by making the following false entry at page 799 in the account of K. D. Peter & Bros.: -

 " September 30, Chq. 1,500/-" on the credit side,

meaning thereby that a sum of Rs. 500 had been deposited by cheque to the credit of K. D. Peter & Bros, in the said bank, on the 30th September, 1941, whereas in fact no such sum had been deposited by cheque to the credit of K. D. Peter & Bros, on the said date ; and that he has thereby committed an offence punishable under section 467 of the Penal Code.

(2) That on or about 26th February, 1942, at the place aforesaid, he being employed as aforesaid, did, wilfully and with intent to defraud, falsify a book belonging to his employer, to wit, the Sectional Day Book, marked P 6, by making the following false entries at pages 228 and 229, respectively : -

"141 K. R. Mathavan 485 1542/03" on the debit side, and

 "804 K. D. Peter & Bros. D 1029/45" on the credit side,

meaning thereby that a sum of Rs. 1,542.03 had been withdrawn by K. R. Mathavan from his account in the Indian Bank on cheque No. 446,485 and that a sum of Rs. 1,029.45 had been ' deposited by cheque to the credit of K. D. Peter & Bros, in the said Bank on the 26th February, 1942, whereas in fact a sum of Rs. 542.03 had been withdrawn by the said K. R. Mathavan from his account in the said Bank on the said cheque and a sum of Rs. 29.45 had been deposited by cheque to the credit of the said K. D. Peter & Bros, in the said Bank on the said date ; and that he has thereby committed an offence punishable under section 467 of the Penal Code.

(3) That on or about 1st April, 1952, at the place aforesaid, he being employed as aforesaid, did, wilfully and with intent to defraud, falsify a book belonging to his employer, to wit, the Current

Account Ledger No. 3, marked P 5, by making the following false entries at pages 142 and 143, respectively, in the account of K. R. Mathavan : -

" April 1, 950 Cash 30,000/-" on the debit side

"April 1. 434941 D. P. S. Weerasekere 4000/-" on the debit side and at page 599 in the account of Valliyamma Achchi, ' executrix of the estate of K. M. N. S. P. Natchiappa Chettiar :

" April 1. 035 Self 5000/-" on the debit side

meaning thereby that the sum of Rs. 30,000,- and 4,000/-had been withdrawn by the said K. R. Mathavan from his account in the Indian Bank on cheques Nos. 434950 and 434941 in favour of cash and D. P. S. Weerasekere, respectively, and that the sum of Rs. 5,000/- had been withdrawn by th