Judgment

SIKRI, J.:- This is an appeal by special leave against the judgment and order of the High Court of Judicature at Bombay dismissing the appeal of the appellant against the conviction recorded by the Special Judge for Greater Bombay. The appellant was convicted by the Special Judge under Section 5 (2), read with Section 5 (1) (a) and (d) and Section 5 (3), of the Prevention of Corruption Act, 1947 (2 of 1947) - hereinafter referred to as the Act - and sentenced to suffer rigorous imprisonment for three years and to pay a fine of Rs. 1,25,000, in default of payment of fine to suffer further rigorous imprisonment for one year The Special Judge further directed that the amount of fine be recovered from the properties seized.

2. The following charge was framed against the appellant:

"That you, while functioning as (a) income-tax Officer, from about 1st April, 1947 to November 1954 at Jalgaon, Dhulia, Godhra and Mahansa (b) as Inspector of Income-tax from November, 1954 to January 1958 at Surat and Broach, (c) as Income-tax Officer from January 1958 to the end of November 1961 at Bhavnagar, Dhulia, Amraoti and Ratnagiri, habitually accepted or obtained and habitually agreed to accep