JUDGMENT

S.B. Sinha, J. — The State is in appeal before us impugning the judgment and order dated 31st October, 2003 passed in favour of the respondent herein by the High Court of Judicature of Andhra Pradesh at Hyderabad whereby and whereunder a judgment of conviction and sentence passed as against the respondent under Section 13(2) of the Prevention of Corruption Act, 1988 (the Act, for short) and sentencing him to undergo Rigorous Imprisonment for 3 years and to pay a fine of Rs.4 lakhs and in default to suffer Simple Imprisonment for one year, was set aside.

2. The respondent was an Assistant Station Master. He was working in the South Eastern Railway, Vizianagaram, Andhra Pradesh from 16.12.1961 to February, 1984. He was promoted to the post of Commercial Inspector and was working in that capacity from February, 1984 to July, 1986 and as Senior Commercial Inspector from July, 1986 to December, 1993. He was later promoted as Chief Commercial Inspector and was working in the said capacity from December, 1993. His wife, Smt. K.S. Satyeswari, who examined herself as D.W.1, was an income tax assessee. All the three sons of the respondent had been working. A raid was conducted