"I have taken into consideration all the circumstances of the case including the Accused's plea of guilty, the amount of money embezzled, Rupees 46,000, the fact that none of it has, as yet, been refunded, the Accused's previous convictions for offences involving dishonesty as well as his family commitments. I find that a custodial sentence is warranted and I accordingly sentence Accused to undergo 18 months imprisonment with hard labour under each count. Accused to pay Rupees 350 costs."
"The record shows that the appellant did not make an outright confession when he gave his statement on January 9, 1998. On June 4, 2001, when the case was called before Court he prayed for time to retain counsel and on June 18, 2001, he pleaded not guilty to all the counts. It was only on the day of trial on May 2, 2002 that he changed his plea to one of guilty under the nine counts. We have not been persuaded, having regard to the state of the evidence on record, that the learned magistrate did not consider all the relevant matters when considering the sentence to be passed. We are of the view that the learned magistrate in fact erred in not considering the fact that the appellant was already under a conditional discharge order when he committed the nine offences which had spread over a period of six months. We consider the appellant in those circumstances should not benefit from the provisions of theCommunity Service Order Act 2002 . If the learned magistrate had erred, it was on the leniency side the more so as can be gathered from the appellant's statement to the police that the said Mr S. K. Mohur was sued by the appellant's company before the Supreme Court for the said debt. We also note that the appellant even claimed that the figures on the receipts had been forged by somebody despite his admission that the handwritings on those receipts were his. The facts show a scheming mind which must be deterred. In the light of the above, we are of the view that it is a fit case to increase the sentence passed by the trial court and we shall substitute the one passed by the trial court to three years penal servitude under each of the nine counts bearing in mind that the maximum sentence under section 332(2) of the Criminal Code is 10 years penal servitude."