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Judgment
We think the conviction is right. The evidence is clear that the furniture was entrusted to the appellant by the Official Assignee for the purpose of continuing his business and that, in breach of the trust, the appellant disposed of it to various persons. It is urged that the offences committed fell u/s 103, Presidency Towns Insolvency Act, and that the jurisdiction of the Magistrate was thereby excluded. Assuming that the facts proved do amount to an offence u/s 103, (b) (2), Presidency Towns Insolvency Act, which is not clear, we do not think that the Magistrate had no jurisdiction: vide Segu Baliah v. Ramaswamiah [1917] 6 M. L. W. 283 42 I. C. 608.
The sentence is not excessive. The appeal is dismissed.