JUDGMENT : 1. I am clearly of opinion that the words “dishonest misappropriation” in Section 562 of the Cr PC, apply to the offence of criminal misappropriation in all its forms and are intended to include offences punishable under S. 404 as well as under S. 403, I.P.C. Similarly the word “cheating” in the same section covers the offence of cheating in all its forms, and is intended to include offences punishable under Ss. 418, 419 and 420 as well as under S. 417, I.P.C. Otherwise the words in question are mere surplusage, the case of offences punishable under Ss. 403 and 417, I.P.C., being sufficiently covered by the provisions which follow with regard to all offences puuishable “with not more than two years' imprisonment,” The argument to the contrary based on the distinct specification of the offences of “theft” and “theft in a building” does not impress me, the maximum period of imprisonment under Ss. 379 and 380, I.P.C., being in each case more than two years. No doubt, the word “theft” means “simple theft” and covers S. 379, I.P.C., only, but it does not follow that the words “cheating” and “dishonest misappropriation” have a similarly restricted meaning. 2. I would prefer to give to the words of a statute an extended meaning of which they are reasonably susceptible, rather than interpret their meaning as restricted by context, when such restriction would reduce them to mere surplusage. Let the record be returned.