1. This appeal is directed against the Judgment of conviction dated 12.04.2010 passed by the learned Principal Session Judge, Chitradurga in Special Case (P.C.A.) No.1/2007 convicting the accused under S.409 IPC r/w Ss.13 (1)(c) and 13(2) of Prevention of Corruption Act, 1988 (for short ‘the Act’) and sentencing him to undergo simple imprisonment for a period of 3 years and 2 months and pay fine amount of Rs. 50,000/-, in default, to undergo simple imprisonment for a further period of 9 months, by giving setoff to the period of detention already undergone.

2. The case of the prosecution in brief is that, during the financial year 2004-05, i.e., for the period from 6.1.2004 to 5.7.2004, the accused was working as a Secretary, Nannivala Grama Panchayat (for short ‘Panchayat’), in Chellakere Taluk and thus, a public servant, within the meaning of S.2(c) of the Act. As per Rule 38 of Karnataka Panchayat Raj (Grama Panchayat Accounts &Y Budget) Rules, 1995, accused was entrusted the work of maintenance of accounts of the Panchayat and in between 1.4.2004 to 30.6.2004, accused collected the revenue from the public to the tune of Rs. 49,352/-, but, except remitting a paltry sum o