Judgment

O. CHINNAPPA REDDY, J.: - The Respondent was an Income-tax Officer. He was tried and convicted by the Additional Special Judge, Ahmedabad of offences under S. 161, Penal Code and. S. 5(2) read with S. 5(1)(d) of the Prevention of Corruption Act. He was sentenced to undergo rigorous imprisonment for one year and to pay a fine of Rs. 2,000/- on each of the two counts. On appeal, the High Court of Gujarat acquitted the accused of both the offences. The State of Gujarat has preferred this appeal by special leave of this court under Art. 136 of the Constitution.

2. The case of the prosecution briefly was as follows :

One Shashi Kant Mansakh Lal Sheth (P.W.2) was the Managing partner of a firm known as M/s. Hind Fertilizers, Bhavnagar. The assessments for the years 1968-69, 1969-70, 1970-71 and 1971-72 were pending before the accused-Income-tax Officer. Between June and October 1971, there were nine hearings of the case. On 7-3-72, Laxmikant Sheth (P.W.7) the Income-tax practitioner who was representing the firm, received a notice directing the firms representative to attend his office on 14-3-72 with the firms books of account and to show cause why sums totalling Rs. 1,94,378 shou