Judgment.- This Appeal is by the complainant in C.C. No. 66 of 1971 on the file of the Munsif-Magistrate, Madhira, against the Order of the Sessions Judge, Khammam, setting aside the conviction of the accused under section 221(3)(a) of the A. P. Gram Panchayats Act, 1964, and acquitting him of the charge. 2. A complaint was filed by the Sarpanch of Kandukur Gram Panchayat under section 221 (3) (a) of the Gram Panchayat Act, 1964, against the accused, contending that though the Group Executive Officer-cum-Village Level Worker was appointed for Kandukur as per Notification Roc. No. P-2-3374 of 1969, dated 17th March, 1970, the accused had not handed over charge of the records to him, that thereafter, though the complainant became the sarpanch from June, 1970 onwards, the accused, in spite of repeated requests, had not handed over the records and, therefore, the accused had committed an offence under section 221(3)(a) of the A. P. Gram Panchayat Act, 1964. 3. The accused, however, contended that he had handed over the key of the office on 1st July, 1970 itself to the complainant and that out of some group factional feelings, a false complaint has been filed. The Magistrate after scrutinising the evidence found that the accused failed to hand over the charge of the Gram Panchayat and, convicted him under section 221(3)(a) of the Act and sentenced him to a fine of Rs. 100 or in default to undergo simple imprisonment for three months. On appeal, the Sessions Judge, Khammam, also found that the accused had failed to hand over charge of the office as alleged by the complainant and that he had contravened the provisions of section 221 (3) (a) of the Act. He, however, held that as per the Notification Roc. 100 or in default to undergo simple imprisonment for three months. On appeal, the Sessions Judge, Khammam, also found that the accused had failed to hand over charge of the office as alleged by the complainant and that he had contravened the provisions of section 221 (3) (a) of the Act. He, however, held that as per the Notification Roc. No. P-2-3374 of 1969, dated 17th March, 1970, the Village Level Worker, Kandukur, was appointed as the Group Executive Officer-cam-Village Level Worker for the Kandukur Gram Panchayat, and that the accused should have handed over charge to him that by not so handing over charge the accused committed offence on 17th March, 1970 that as the period of limitation, fixed under section 140 of the Act for filing any complaint for an offence being twelve months from the date of commission of such offence, and as the complaint had to be filed before 17th March, 1971 and it was actually filed only on 24th June, 1971, it is beyond time, and, therefore, is not maintainable. In that view, he set aside the conviction. Hence, this appeal by the complainant. 4. Section 221(3)(a) of the Gram Panchayats Act, 1964, stipulates that a person, who having been the sarpanch of a Gram Panchayat, fails to hand over any documents or any moneys or other properties vested in, or belonging to, the Gram Panchayat, which are in his possession or control to the successor in office or other prescribed authority, as soon as his term of office as sarpanch is over, shall be punished with fine not exceeding two hundred and fifty rupees for every such offence. The sarpanch is, there-lore, entitled to be in the custody of the records and the other property of the Panchayat till the term of office is over and his successor is elected. The offence consists in not delivering the records and property of the Panchayat to his successor in office or other prescribed authority only after his period of office is over and not till then. The fact that another person namely, the Village Level Worker, Kandukur, has been appointed as the Group Executive Officer-cum-Village Level Worker for the Kandukur Gram Panchayat, and as per the Notification dated 17th March, 1970 to him, the accused had not handed over charge of the records, would not attract the provisions of section 221 (3) (a) of the Act. The fact that another person namely, the Village Level Worker, Kandukur, has been appointed as the Group Executive Officer-cum-Village Level Worker for the Kandukur Gram Panchayat, and as per the Notification dated 17th March, 1970 to him, the accused had not handed over charge of the records, would not attract the provisions of section 221 (3) (a) of the Act. Not handing over charge to the Group Executive Officer is obviously not made an offence under the Act. The duty cast on the accused as sarpanch is to hand over the records to his successor on the termination of his own office. Therefore, the accused, in this case, can be said to have committed the offence only on 1st July, 1970, when he ceased to bo the sarpanch and did not hand over the records to his successor. The complaint filed on 24th June, 1971, is, therefore, within the period of limitation, prescribed under section 140 of the Act. 5. The order of the Sessions Judge, is, therefore, clearly wrong as the complaint is, within time. Both the Munsif-Magistrate as well as the Sessions Judge have come to the same conclusion as to the guilt of the accused with regard to the non-handing over of the records and the contravention of the provisions of section 221 (3) (a) of the Act. The Magistrate was therefore, right in holding the accused guilty of the said offence. The fine of Rs. 100 imposed is not excessive. The conviction and sentence art, therefore, confirmed and this Appeal is allowed. A.B.K. ----- Appeal allowed.