1. This is a reference by the Sessions Judge of Benares recommending that the acquittal be set aside and the accused be convicted, but the provisions of Section 562 of the Criminal P.C. be applied in his case. The accused is a boy of about 13 years of age and was employed by the complainant on wages. The Magistrate found that wages for several months of this boy were due from the complainant and so he took away 15 Baras worth about Rs. 16 belonging to the complainant and refused to give them back until his wages had been paid. The Magistrate has acquitted him on the ground that no dishonest intention, was made out. I agree with the view of the Sessions Judge that technically the offence of theft was committed. Queen-Empress y. Sri Churn Ghungo  22 Cal. 1017 (F.B.). I do not, however, think that this is a fit case in which I should issue notice to the boy to show cause why his acquittal should not be set aside and then convict him, but without actually sentencing him apply the provision of Section 562, Criminal P.C. In my opinion this is not so serious a case as to call for this formality being gone through. Let the record be returned.