This appeal is filed by the sole accused in C.C.No.13 of 1999 against the judgment dated 28.11.2005 passed by the III Additional Sessions Judge – cum – Special Judge for A.C.B. Cases, Visakhapatnam, whereby and where under the appellant was convicted for the offence under Section 7 and 13(2) read with 13(1)(d) of Prevention of Corruption Act, 1988 and sentenced to undergo SI for one year and to pay a fine of Rs.1000/- in default, SI for one month for the charge under Section 7 of Prevention of Corruption Act, 1988 and also sentenced to undergo SI for two years and to pay a fine of Rs.2000/- in default, SI for one month for the charge under Section 13(2) read with 13(1)(d) of Prevention of Corruption Act.

2. The brief facts which are necessary for disposal of the criminal appeal are as follows:

The appellant at relevant time was working as Tax Collector of 7th ward, Municipal Corporation, Visakhapatnam. He is a public servant within the meaning of Section 2(c) of Prevention of Corruption Act, 1988 (in short ‘the Act’). One Smt. Simhachalam, an employee in Tele Communication Department purchased a house and got it remodeled. The house was situated in Chengalaraopeta, Visakha