Regina V. Gunewardene

 [IN THE COURT OF CRIMINAL APPEAL]

1956 Present: Basnayake, C.J. (President), de Silva, J., and Sansoni, J.

REGINA v. G. G. GUNEWARDENE

Appeal No. 5 of 1956 with Application No. 7

S. C. 1-M. C. Kurunegala, 4,793

Co-operative Societies Ordinance, as amended by Act No. 21 of 1949-Criminal breach of trust by officer-Section 50B-" Books of accounts ".

Held (by the majority of the Court), that a conviction for criminal breach of trust under section 50B of the Co-operative Societies Ordinance may be based on evidence furnished by not only the account books kept by the accused person but also by reference to documents other than those books.

APPEAL against a conviction in a trial before the Supreme Court:

Colvin R. de Silva, with M. L. S. Jayasekera, for accused-appellant.

V. T. Thamotheram, Crown Counsel, for Attorney-General.

Cur. adv. vult.

May 7, 1956. BASNAYAKE, C.J.-

The appellant was indicted on four charges, one of them punishable under section 50B of the Co-operative Societies Ordinance as amended by Act, No. 21 of 1949, and the other three punishable under section 467 of the Penal Code. On the first charge he has been sentenced to ten years' rigorous imprisonment, on each of the second and third charges to seven years' rigorous imprisonment. He has been acquitted on the fourth charge.

His conviction on the second and third charges was challenged on the ground of misdirection. We are satisfied that there has been no substantial misdirection on any matter of law by the learned Commissioner, and the appeal in respect of the conviction of those charges is therefore dismissed.

The appeal on the first charge in the indictment was pressed on the ground that the charge has not been established by the prosecution.

The facts material to this charge are as follows :-

The accused was the Administrative Secretary of the Weuda Willi Hatpattu Co-operative Societies Union. On an audit on the account books, it was found that he should have had in his hands a cash balance of Rs. 144,329/55, whereas, in fact, he had in cash only a sum of Rs. 32,794/23. On 1.9.53 after an audit he signed a statement to the following effect:-

" I, G. G. Gunewardene, Administrative Secretary of the Weuda Willi Hatpattu Co-operative Societies Union Ltd., do hereby certify that I produce before Mr. Hector Silva, Auditor, for the purpose of checking cheques to the value of Rs. 19,708/29, money orders for Rs 7,319/71 and cash Rs 5,766/23, making a total of Rs 32,794/23 (Rupees thirty-two thousand seven hundred and ninety-four, and cents twenty-three) out of a sum of Rs. 39,507/53 (Rupees thirty-nine thousand five hundred and seven, and cents fifty-three) the amount which should have been in my custody on 1.9.53 according to the cash book.

(Sgd.) G. G. Gunewardene
1.9.53."

On his own admission, out of a sum of Rs. 39,507/53 he was able to produce only Rs. 32,794/23. He was unable to account for two sums of Rs. 100,000 and Rs. 4,822/02. After a further audit examination he was called upon by the Commissioner for Co-operative Development on 26.11.53 to pay over a sum of Rs. 111,535/32 comprising the following items :-

		Rs.	c.
"(1)	Balance, in hand on 1.9.53 .. ..	39,507	53
	(According to cash book which was accepted by you)
	Less amount produced by you	32,794	23
		6,713	30
(2)	Amount by which you have increased the total in purchases column and in the general total column on
	21.4.53 (vide p. 228 of cash book)	100,000	00
(3)	Unsupported items of expenses on 21.4.53 (vide p. 230 of cash book)	4,822	02
		111,535	32

Section 50B of the Co-operative Societies Ordinance reads as follows :-

" 50B : It shall be lawful for the Registrar, after the accounts of a Registered Society have been audited as provided in section 17 or after an inquiry or inspection into the affairs of a Registered Society has been held under section

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