Lord Simonds.-

This appeal which is brought from a judgment of the Federal Court of India dated 11 - 12 - 1946, raises questions of difficulty and general importance. They relate in the first place to the problem which has so often been debated in the Courts of India in regard to the meaning and effect of S. 197, Criminal PC, and in the second place to the admisaibility of evidence upon a charge of conspiracy.

[2] The nature of the case demands that the facts should be set out at some length. As a result of the judgment now under appeal the appellants H. H. B. Gill and A. Lahiri stand convicted for offences under S. 165 read with S. 120B, Penal Code.

[3] The appellant Gill joined the Indian Army Ordnance Corps in December 1939. He was appointed staff Captain in the Contracts Directorate from January 1940, and in April 1941, he was given the temporary rank of Major as Deputy Assistant Director of Contracts at Calcutta. In this office he was responsible for the issue and acceptance of tenders for purchase of material in compliance with indents made by the proper authorities.

[4] The appellant Lahiri is the proprietor of the Baranagore Engineering Works. In that capacity he obtained numer