https://www.taxtmi.com/caselaws?id=183740 Book entries alone were insufficient to prove entrustment or misappropriation in a prosecution for criminal breach of trust. The Supreme Court noted that a debit entry showing money was handed over for transmission to head office did not by itself establish liability, especially where there was no independent evidence of regular accounting practice, cash checking, or actual delivery of the to the appellant. Section 34 of the Evidence Act made the entries relevant, but not conclusive. The appellant's explanation was not shown to be unreasonable, and his statement had to be read as a whole. The conviction and sentence were therefore set aside. en-us Tue, 20 Nov 1973 00:00:00 +0530 Mon, 20 Jun 2016 14:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183740 Book entries alone were insufficient to prove entrustment or misappropriation in a prosecution for criminal breach of trust. The Supreme Court noted that a debit entry showing money was handed over for transmission to head office did not by itself establish liability, especially where there was no independent evidence of regular accounting practice, cash checking, or actual delivery of the to the appellant. Section 34 of the Evidence Act made the entries relevant, but not conclusive. The appellant's explanation was not shown to be unreasonable, and his statement had to be read as a whole. The conviction and sentence were therefore set aside. Case-Laws Indian Laws Tue, 20 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183740