Moses s/o Kalamu v. R., Crim. App. 678-M-66; 28/4/67;---------,J.

 Moses s/o Kalamu v. R., Crim. App. 678-M-66; 28/4/67;---------,J.

Accused was convicted of stealing as the servant of the Tanganyika African Parents Association. (P.C. ss. 271, 265.) There was evidence that he had received the money but had not recorded the receipt in his accounts. However, there was no evidence that T.A.P.A. did not receive the money at some subsequent time.

            Held; “(1) t must be shown that an accused has not only failed to account as a matter of book entries but that he has failed to account at a time when he should have accounted, there being evidence to show that the money was not to hand. The prosecution must always show that an accused is not merely at fault through negligence but guilty of theft.”