This appeal is directed against the judgment of acquittal passed by the Principal Sessions Judge and Special Judge, Shimoga in Special (PC) Case No.3/2007 dated 13.10.2009 for the offences punishable under Sections 7 and 13(1)(d) r/w. Section 13(2) of Prevention of Corruption Act, 1988.

2. The brief facts of the case are as under :

The accused was working as S.D.A. in the office of the Assistant Commissioner of Commercial Tax, Shimoga in VAT Section and C.W.1 K.V. Nagaraja, a PWD Contractor, on 19.08.2006 approached the accused in his office at Shimoga along with required documents to obtain a VAT Clearance Certificate. At that time, the accused demanded bribe amount in a sum of Rs.350/- for issuance of the VAT Clearance Certificate and he has also received Rs.100/- as bribe amount and further demanded remaining bribe amount of Rs.250/-. On 21.08.20106 on demand, in between 5.00 p.m. to 5.10 p.m., the accused received the bribe amount of Rs.250/- for issuance of VAT Clearance Certificate.

3. The complainant, before giving the bribe amount of Rs.250/- on that day, in the morning at about 10.30 a.m., went to the Lokauyukta Police Station and submitted his report to the Inspector and on the basis of that report, the Inspector registered the case in Crime No.7/2006 and sent the FIR to the Court in a sealed packet, at about 1.00 p.m. secured two panchas namely A.K. Chandrappa, Senior Marketing Supervisor, A.P.M.C., Shimoga and H.N. Ramarao, FDA in R.T.O. Shimoga before them. The Inspector along with the two panchas and the complainant drew a entrustment mahazar. PW1 - A.K. Chandrappa was made to work as pancha in the proposed trap and PW2 - H.N. Ramarao as shadow witness. Then the Inspector, his staff, complainant, PW1 and PW2 went near the Commercial Tax Office and parked the jeep near Meenakshi Bhavana.

4. At about 3.00 p.m. complainant and PW2 shadow witness went inside the Commercial Tax office and complainant went inside to meet the accused wherein PW2 was observing from the window and both of them i.e., complainant and PW2 waited outside till 5.00 p.m. At 5.00 p.m. accused called the complainant, delivered VAT Clearance Certificate to the complainant and on demand received Rs.250/- bribe and kept it in his left shirt pocket with his right hand and complainant came out, giving signal to the Inspector by wiping his face with a handkerchief and the Inspector came inside the office, introduced himself to the accused and informed him regarding the registering of the case against him and got washed his hands with Sodium Carbonate solution. On washing the right hand of the accused it turned into pink colour and the Inspector recovered Rs.250/- from the accused and accused told the Inspector that he gave Rs.100/- to one Veena who was also S.D.A. by way of repayment of loan and Inspector enquired the said Veena and also got washed her hands with Sodium Carbonate solution, which also turned into pink colour and recovered Rs.100/- from Veena.

5. Then the accused informed the Inspector that he did not demand the bribe amount but the complainant himself had forcibly kept Rs.250/- in his shirt pocket. Trap mahazar was drawn in the presence of the shadow witness PW2 and panch witness PW1, affidavits were taken for having conducted the trap and pre-trap mahazars. The seized notes and other samples collected were sealed in the presence of the panchas and the Inspector arrested the accused and reported about the conducting of the pretrap to the Assistant Commissioner, Commercial Tax, Shimoga and secured the connected records pertaining to issuance of VAT clearance Certificate to the complainant, recorded the statements of the witnesses and PWD authorities visited the place of occurrence and drew the map.

6. Later, the Inspector recorded the statement of witnesses and sent the seized articles to the Chemical Examiner for examination and on receiving the report, submitted the same to the Additional ADGP, Lokayukta, Bangalore with a request t