Both these appeals arise out of the judgment dated 26.07.2005 passed by the Special Judge for SPE and ACB Cases, Vijayawada in C.C.No.15 of 1998.

2. Criminal Appeal No.1251 of 2005 is filed by B.V.Ratnam, the then Joint Sub-Registrar-II, who was the first accused before the trial Court. Criminal Appeal No.1294 of 2005 is filed by K.Ram Mohan Rao, the then Senior Assistant in the Sub-Registrar’s Office, Guntur, who was the second accused before the trial Court.

3. Both the appellants were tried by the learned Special Judge for SPE and ACB cases for the following charges:

CHARGE NO.1:

“That both A1 and A2 on 25.07.1994 by corrupt or illegal means or by otherwise abusing their position as public servant under-valued the market value of site of an extent of 8470 sq. yards at Nallapadu from Rs.100/-to Rs.60/-and caused wrongful loss to the government to a tune of Rs.38,985/-by collecting lesser stamp duty and obtained pecuniary advantage for themselves and thereby committed an offence punishable under Sections 13(1)(d) read with 13(2) of the Prevention of Corruption Act, 1988. “

CHARGE No.2:

“That A1 and A2 on 15.03.1995 by corrupt or illegal means or by otherwise abusing their position as public servants under-valued the market value of the Apartment of Baba Towers, Ashoknagar, Guntur without fixing the value at 18 times of annual rental value contrary to the guidelines of the Inspector General of Registration and Stamps, A.P., Hyderabad, thereby causing wrongful loss to the government to a tune of Rs.16,429/-for collecting stamp duty, obtained pecuniary advantage for themselves and thereby committed an offence punishable under Sections 13(1)(d) read with 13(2) of the Prevention of Corruption Act, 1988.”

CHARGE No.3:

“That on 13.06.1995 the first accused by corrupt or illegal means or by otherwise abusing his position as public servant under-valued the market value of the site of 481 2/3 sq. yards, Old Guntur as Rs.10/-instead of Rs.400/-per square yard and thereby caused wrongful loss to the government to a tune of Rs.26,330/-by collecting lesser stamp duty and obtained pecuniary advantage for himself and thereby committed an offence punishable under Sections 13(1)(d) read with 13(2) of the Prevention of Corruption Act, 1988.”

CHARGE No.4:

“That on 31.03.1995 the first accused by corrupt or illegal means or by otherwise abusing his position as public servant under-valued the building situated in the site of 134.33 sq. yards, Brodipet Guntur contrary to the guidelines of the proceedings of the Inspector General of Registration and Stamps, A.P., Hyderabad by adopting site area of each floor as 1/4th of the total site instead of calculating the site value to the extent of floor area for each floor and thereby caused wrongful loss to the government to a tune of Rs.4959/-by collecting lesser stamp duty and registration fee and obtained pecuniary advantage for himself and thereby committed an offence punishable under Sections 13 (1)(d) read with 13(2) of the Prevention of Corruption Act, 1988.”

4. The appellants/A1 and A2 were tried by the learned Special Judge for SPE and ACB Cases for the aforementioned charges. In the course of the trial, the prosecution in order to prove the guilt of the appellants, examined PWs.1 to 5 and marked Exs.P.1 to P.25 and on behalf of the defence, Exs.D.1 to D.7 were marked.

5. PW.1 is the District Registrar, Guntur. His evidence before the trial Court reveals that the audit party found out in the audit of collecting lesser stamp duty for the properties mentioned in the aforesaid charges by fixing the market value at a lesser rate and thereafter the department by issuing notices to the parties concerned collected the short levied stamp duty as per Section 41-A of the Indian Stamp Act, 1899. According to him, the first accused registers the sale deeds and the second accused gives the market value of the property sought to be registered. He admitted in the cross-examination that since the short l