JUDGMENT

K. JAYACHANDRA REDDY, J. - The appellant was tried under Section 13(d) (i) (ii) read with Sections 13(2) and 7 of the Prevention of Corruption Act (Act for short) and was convicted by the trial court and sentenced to undergo six months RI and to pay a fine of Rs. 5000 in default of payment of which to further undergo three months RI. The appeal filed by him was dismissed by the High Court. Hence the present appeal.

2. The appellant, at the relevant time, was working as a Special Auditor under the control of the Chief Auditor, Local Fund Accounts, Bombay. The audit of the accounts of the Gram Panchayat, Chanaji Takali in Wardha District was to be done from 25-11-1981 as per the memo of District Sub-Auditor received by Sarpanch Ramrao Hole, PW 1. The accused went to the said village on 11-11-1981 and started auditing the accounts of the Gram Panchayat. He disclosed to PW 1 that there were some audit objections and PW 1 would be required to remit an amount of Rs. 1600 and in case of non-deposit of the money, a criminal prosecution would be started. The appellant further told PW 1 that if he pays Rs. 500 the audit objections would be removed. Later on, the amount of demand was