JUDGEMENT

1. The appellant, a Taxation Clerk working in the Municipal Committee, Sangrur, faced trial along with Madan Lal, Cashier for having embezzsled a sum of Rs. 1885.50, collected by the former from tax-payers and having not deposited the same in the account of the Committee. Charge u/S. 409, I.P.C. was framed against both. The Trial Court convicted both the accused, but the Lower Appellate Court acquitted Madan Lal, Cashier, maintaining the conviction of the appellant. Since his Revision Petition before the High Court failed, he is before us as the appellant.

2. The case of the prosecution is that on March 30, 1981, the appellant received the amount in question as arrears of tax from some tax-payers. The said sum was required to be deposited in the funds of the Municipal Committee, Sangrur through Madan Lal, Cashier but no such deposit was made and the sum was embezzled. On probe defalcation being detected, the appellant himself deposited in November 1981 the aforesaid amount in the Municipal Committee funds. The cashier made no such exercise. Since the amount had not been deposited on the date of the receipt or a day thereafter, i.e. on 31st March, 1981, the appellant on that