Law: Punjab Land Revenue Act, 1887

Section: 28

Law: Pakistan Penal Code, 1860

Section: 409,405

(a) Punjab Land Revenue Act (XVII of 1887)---- S. 28-Lam­bardar-His duty is to collect revenue and deposit in Government treasury. One of the duties of a Lambardar is to collect land revenue and to pay it in the Government treasury and for this work he is, under the rules, entitled to a percentage of the money realized by him for the Government. (b) Penal Code (XLV of 1860), S. 409-Lambardar collected revenue from land-owners, but did not deposit in Government treasury-Misappropriation-Offence under section 409 committed. When he realizes land revenue from a land-owner from whom it is due to Government the Lambardar is entrusted with the money for a specific purpose which the law prescribes and if after realizing the money he does not pay it in the Government treasury he is clearly guilty of the offence of criminal breach of trust defined by section 405, P. P. C. It is hardly open to doubt that when he realizes the land revenue from a land-owner, the Lambardar acts as an agent of the Government for realizing the amount and depositing it in the Government treasury. In these circumstances the case of a Lambardar, who after realizing the amount due from a land-owner as land revenue, does not deposit it in the Government treasury, clearly falls under section 409, P. P. C. A I R 1939 Lah. 340 and Cr. App. No. 536 of 1950 rel. Said Ahmad v. Emperor A I R 1937 Pesh. 35 ref. JUDGMENT SHABIR AHMAD, J.---This is an appeal presented by the Pro­vincial Government under section 417 of the Code of Criminal Procedure against the order of Mr. Said K. Haq, Magistrate, 1st Class, Sheikhupura, acquitting Imdad Ali Khan respondent of an offence under section 409 of the Pakistan Penal Code. The prosecution alleged that the respondent had not deposited in the Government treasury Rs. 331-2-6 which, as a Lambardar; he had realized from the land-owners as land revenue for the rabi crop of the year 1950, but had misappropriated that sum. Evidence was led, at the trial that the amount alleged to have been misappropriated had actually been paid to the respondent. The learned trial Magistrate, however, did not consider the question whether or not, the facts alleged by the prosecution were…

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