JUDGMENT

BHAGWATI J.:— This appeal by special leave, is directed against an order of conviction and sentence recorded against the appellant under Sec. 161 of the Indian Penal Code and Sec. 5(1) (d) read with Sec. 5(2) of the Prevention of Corruption Act, 1947. The appellant was tried by the special Judge, Amritsar and for each of the two offences he was convicted and sentenced to undergo rigorous imprisonment for one and a half years and to pay a fine of Rs. 100/ or in default to undergo rigorous imprisonment for a further period of three months. This conviction of the appellant was maintained by the High Court in appeal, but the sentence of substantive imprisonment for each of the two offences was reduced from one and half years to one year. The question which arises for consideration in this appeal is : whether, on the evidence on record, the conviction and sentence recorded against the appellant are justified, or they require to be set aside?

2. The appellant was, at the material time a Passenger and Goods Tax Clerk II in the office of the Excise and Taxation Officer, Amritsar. There was also another Passenger and Goods Tax Clerk I in the office, at that time and his name was Har