L. NARASIMHA REDDY, J.

( 1 ) THIS is an appeal preferred by the sole accused in C. C. No. 6 of 1995 on the file of the Special Judge for SPE and ACB Cases, Nellore. The trial Court through its judgment dated 13-9-1996 found the appellant guilty of the offence under S. 7 of the Prevention of Corruption Act, 1988 (for short the Act ) and sentenced him to undergo rigorous imprisonment for two years and to pay fine of Rs. 2,000/ -. It has also found him guilty of the offence under S. 13 (1) (d) read with S. 13 (2) of the Act and sentenced him to undergo rigorous imprisonment for two years and to pay fine of Rs. 2,000/ -. Both the sentences were directed to run concurrently.

( 2 ) THE case of prosecution is that the appellant was employed as Agricultural Officer and was posted in Baireddipalli Mandal, Chittoor district. PW-1 is the dealer in fertilizers in Baireddipalli village having obtained necessary licence under the relevant provisions. On 26-1-1994, the appellant went to the shop of PW-1 and verified as to whether the Stock Register and Bill books (Exs. P-1 and P-2) were maintained properly. On the allegation that they were not maintained properly, he had taken away Exs. P-1 and P

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