In this revision the revisionist-accused has taken grounds that the trial court and the learned appellate court failed to appreciate the evidence available on record and they erred in convicting and sentencing the revisionist, there is no material on record to carry conviction against the revisionist. There was no evidence regarding the service of the demand notice called as Proforma 69 upon the revisionist and there is mandatory provision regarding the service of the notice; and the same has been ignored by the courts below as without following the procedure of Proforma 69, Procedure of Section 70, recovery notice cannot be issued. No independent witness has been produced by the prosecution, because the illegal demand of the complainant was not fulfilled by the revisionist, the prosecution has been launched by the informant, there is no signature of the revisionist on the Proforma 69. The revisionist has no knowledge about the Proforma 70. The sentence is too severe. For the above reasons, the order passed by the courts below be set aside.