JUDGMENT The appellant was convicted under sections 120-B, 419, 420, 468, and 471 of the Penal Code. He was sentenced to undergo rigorous imprisonments for different period under the aforesaid sections. The appeal filed on behalf of the appellant was dismissed by the learned Additional Sessions Judge, Ghaziabad. The High Court, on revision application being filed on behalf of the appellant set- aside his conviction under section 120-B, but the conviction and sentence under other sections mentioned above passed by the Trial Court were affirmed. According to the prosecution case, the appellant, established a firm by the name of Seemak Industrial Corporation, at Ghazibad. The account in the bank was opened in the name of one Vijai Kumar and the aforesaid Industrial Corporation was registered in the Sales Tax Department. The appellant applied for loan before U.P .Small Industries Corporation and got a sum of Rs. 39,352.50, in the name of Seemak Industrial Corporation. Later it was discovered that the aforesaid Seemak Industrial Corporation, was a fake concern and the appellant had cheated, even the U.P. Small Industries Corporation, in respect of the amount advanced by them. The Trial Court, the Appellate Court as web as the High Court have gone into details of the materials on record for purpose of holding that the charges framed against the appellant had been established and as such there was no occasion to interfere with the conviction and sentence passed against him. So far the present appeal is concerned, leave was granted as early as in the 'ear 1985 by this Court, but it has been listed for hearing after about 8 years. The earned Counsel, appearing for the appellant, after some arguments on merit confined his submissions to the question of sentence only. He pointed out that defences aforesaid, had been committed by the appellant, as early as in the year 1973, more than 20 years from now and as such a compassionate view should be taken of the whole matter especially when the amount in respect of which the offence are alleged to have been committed is not excessive. He pointed out that the appellant has remained in Jail for some time, in pursuance of the order of conviction and sentence and as such he need not be sent to jail again. An affidavit detailing the mitigating circumstances has also been filed by the appellant before us. He pointed out that the appellant has remained in Jail for some time, in pursuance of the order of conviction and sentence and as such he need not be sent to jail again. An affidavit detailing the mitigating circumstances has also been filed by the appellant before us. Taking all facts and circumst.1nccs into consideration, by our Order dated 26th April, 1993 we directed the appellant to first deposit an amount of Rs.40,000/- (the loan amount) with the U.P. Small Industries Corporation Ltd. pursuant to that order Rs. 40,000/- has been deposited with the U.P. Small Industries Corporation Ltd. on 4.5.1993 and original receipt granted by the Manager of the said Corporation was produced before us. The zerox copy of the said original receipt has been kept on record and the original returned to the learned counsel for the appellant An affidavit has also been filed on behalf of the appellant stating about the aforesaid deposit. In the particular facts and circumstances of the case while maintaining the conviction of the appellant, we reduce the sentence of imprisonment under different sections mentioned above to the period already undergone by him. The appellant, shall however, pay a fine of Rs.2,000/- and in default of payment thereof, he shall undergo rigorous imprisonment for a period of one month. The appeal is allowed in part. The deposit of Rs. 40,000/- made by the appellant with the U.P. Small Industries Corporation Ltd. shall be adjusted towards the amount advanced by the said Corporation to the appellant. The Corporation shall of course be at liberty to take steps for realisation of any further sum, which may be due, against the appellant.