offences punishable under Sections 196, 198 and 420 of the IPC. The appellant was sentenced to undergo simple imprisonment for three years and a fine of Rs.5,000/-. In default, he was sentenced to undergo simple imprisonment for three months. The same sentence was imposed for the offences punishable under Sections 198 and 420 of the IPC. 3. In a revision petition filed by the appellant, the High Court confirmed the conviction for the offences punishable under Sections 198 and 420 of the IPC by the impugned judgment. However, it acquitted the appellant for the offence punishable under Section 196 of the IPC. The High Court reduced the substantive sentence to six months. SUBMISSIONS 4. The submission of the learned counsel appearing for the appellant is that while overturning the order of acquittal,3 there is no finding recorded by the Sessions Court that ingredients of offences punishable under Sections 196, 198 and 415 read with Section 420 of the IPC were proved by the prosecution.