1945 Present: Keuneman S.P.J. and Rose J.

CHRISTIAN, Appellant, and THE KING, Respondent.

66-D.C. (Criminal) Negombo, 4,387.

Penal Code-Falsification of accounts-Alteration of entries in register of which accused was in almost sole charge-No explanation by accused-Presumption of guilt-Penal Code, s. 467.

The accused was indicted, under section 467 of the Penal Code, for falsifying accounts in a register of which he was in charge, except for two days, as the sole clerk of his employer. It was not seriously challenged by the defence that certain entries had been altered and the main question was whether the alterations were made by the accused: - Held, that the court was entitled to hold that in the absence of explanation by the accused the only reasonable inference was that the accused-had made the alterations alleged.

APPEAL against a conviction by the District Judge of Negombo.

H. V. Perera, K.C. (with him N. Kumarasingham, A. Rajasingham and B. G. S. David), for the accused, appellant.

M. F. S. Pulle, C.C., for the Crown, respondent-

Cur. adv. vult.

September 4, 1945. ROSE J.-

This is an appeal from a judgment of the District Court of Negombo convicting the appellant on three counts of charges contra section 467 of the Penal Code.

The appellant at the material times was employed as the Clerk-in fact it was shown that he was the sole Clerk-of the Medical Officer of Health, Negombo, and amongst his other duties he was in charge of the store containing the various drugs to be issued to urban clinics, and also of the Register of Consumable Stores which was produced as an exhibit in the case and in which were entered the details and quantities of the various drugs received by and issued out from the Medical Officer of Health's Stores, Negombo.

The charges relate to certain entries concerning quinine bisulphate appearing at page 20 of the Register. At the foot of that page appear 15 entries purporting to show that between the dates of December 9, 1941, and March 9, 1942, inclusive, 1,280 drams of quinine were issued to the various urban clinics. The Crown suggest, which is not seriously challenged by the defence and is indeed apparent from an inspection of the entries themselves, that beneath the entries as now appearing were other and lower figures amounting in all to no more than 284 drams. For the purposes of the present case the Crown have limited themselves to three of these entries; first, that of January 26, 1942, in which the figure " 26 is alleged to have been altered to " 128 "; secondly, that of February 9, 1942, in which the figure " 26 " is alleged to have been altered to 128 "; and thirdly, that of February 16, 1942, in which the figure 13 is alleged to have been altered to " 78 "; the inference of course from these altered entries being that in the three instances 334 drams of quinine were issued to the urban clinics, whereas in fact, only 63 drams were issued.

The appellant relies on two main submissions: first, that it was not proved that the alterations were made by him, and secondly, and in the alternative, that there was no proof of intention to defraud.

As to the first matter it is important to consider the question of the handwriting in which certain figures in the Register were made. The entries relating to quinine bisulphate with which 'we are concerned appear at pages 20, 78 and 79. The Medical Officer of Health, Negombo, stated in evidence that the entries on pages 78 and 79 are in the handwriting of the appellant. He further stated in examination-in-chief that the alterations were also in the handwriting of the appellant but he subsequently qualified that by saying that he was not prepared to swear to that fact. It is to be noted that between the beginning of December, 1941, and the end of July, 1942, the appellant was the sole clerk in charge of the Store and of the Register, except on two days when he was on leave,