Judgment

DAS GUPTA, J. : The appellant who was the Assistant Controller of Imports in the office of the Joint Chief Controller of Imports and Export, Madras was tried by the Special Judge, Madras on three charges- one under S. 161 of the Indian Penal Code, another under S.5 (1) (d) read with S.5(2) of the Prevention of Corruption Act and the third-which was added later - under S. 165 of the Indian Penal Code. He was acquitted of the first two charges but was convicted of an offence under S.165 of the Indian Penal Code and sentenced to rigorous imprisonment for one year. He appealed to the High Court of Madras; but the High Court dismissed the appeal and affirmed the order of conviction, but reduced the sentence to that of fine of Rs. 400/- in default rigorous imprisonment for three months. The High Court has however granted a certificate under Art. 134(1) (c) of the Constitution that this was a fit case for appeal to this Court. on the basis of that certificate this appeal has been filed.

2. The prosecution case is that one K.R. Naidu (who has been examined as prosecution witness No.8) a merchant having export business in onions chillies and groundnuts made on January 21, 1958 an app