1. This appeal is filed by the appellant-accused aggrieved by the judgment in C.C.No.11 of 1995 on the file of the Special Judge for SPE & ACB Cases, Vijayawada, whereby he was convicted and sentenced to undergo simple imprisonment for a period of one year and also to pay fine of Rs.1,000/-, in default, simple imprisonment for three months for the offence under Section 7 of Prevention of Corruption Act, 1988 (for short ‘the Act’). He was also convicted and sentenced to undergo simple imprisonment for a period of one year and also to pay fine of Rs.1,000/-, in default, simple imprisonment for three months for the offence under Section 13 (i)(d) read with Section 13 (2) of the Act, inter alia, on the ground that the trial court has erred in appreciating the evidence of the witnesses and other material brought on record and came to a wrong conclusion in holding the appellant-accused guilty for the aforesaid offences and thereby erroneously convicted and sentenced as stated herein above.

2. The facts in brief are:

The appellant-accused has worked as Deputy Commercial Tax Officer-II (D.C.T.O.) at Gudivada, Krishna district from 06-04-1994 to 09-02-1995 (retired on 31-05-1995). That on 29-12-1994, the appellant-accused has assessed the turnover of PW-1 who was carrying on Dry Chilli business in the name and style of Eshwar Trading Company, situated at Stadium Complex, Gudivada for the year 1994 at Rs.1,50,000/-. Accordingly, on the same day he has paid the commercial tax thereon for the said year and applied for issuance of ten leaves of way bills under Ex.P-4, for which the appellant-accused demanded a bribe of Rs.1,000/- from him. However, on expressing his inability to pay the same, he was advised to pay the said amount in two instalments @ Rs.500/- per month. Accordingly, PW-1 has paid Rs.500/- on the same day to the appellant-accused towards first instalment in the presence of PW-2.

3. That with an intention to avoid the payment of the second installment of Rs.500/-, he approached LW-9-V.V. Nammalwar, D.S.P, A.C.B., Vijayawada on 30-12-1994 and preferred Ex.P-5. Basing on which DSP, ACB registered a case in Cr. No.1/ACB-VJA/95, under Sections 7 and 11 of the Act on 03-01-1995 after verifying the antecedents of the appellant - accused.

4. On 04-01-1995 at about 12.45 p.m., PW-1, accordingly, has paid tainted bribe amount of Rs.500/- to the appellant- accused in his office by placing the same on the right side corner of his table, which the appellant-accused with the help of his two right hand fingers pushed the bribe amount into the drawer. Thereafter responding to the signal given by PW-1, the raid party entered into the office of the appellant- accused and asked him about the bribe amount and the same was recovered from the table drawer. Thereafter the fingers of both the hands of the appellant-accused were subjected to Sodium Carbonate Solution test and on that the right hand fingers of the appellant-accused turned pink (positive). DSP, ACB investigated the case and after obtaining sanction order vide G.O.Ms.No.384 (Revenue CT -I) Dept., dated 3.8.1995, Government of Andhra Pradesh under Ex.P-25 and laid charge sheet into the Court.

5. In order to prove its case, the prosecution had examined PWs.1 to 8 and got marked Exs.P-1 to P-29 and M.Os.1 to 8 on its behalf. However, no witnesses were examined on behalf of the appellant-accused except marking Exs.D-1 and D-2 relevant portion in the statements of PW-4 recorded under Section 161 Cr.P.C.

6. The trial Court, taking into consideration the evidence of the prosecution witnesses and other material brought on record on either side, found the appellant-accused guilty for the offences and convicted and sentenced him as has already been stated in paragraph No.1, supra. Aggrieved by the same, the appellant-accused preferred this appeal.

7. However, during the pendency of this appeal, as the appellant-accused died, his wife Smt. N.Sitaramalakshmi filed Crl.A.M.P.No.383 o