Penal Code, 1860–Sec. 381–Applicability–Offence of grabbing the money of depositors by making the entries in pass books and avoiding the entries in account books–Plea of petitioner-accused that he should be convicted u/s. 381 deals with the theft by a servant of property in possession of master Property was not in possession of master as he was working on the post of postal assistant Declined to accept the plea.