JUDGMENT :

V. SRISHANANDA, J.

1. Heard Sri. Anil Kumar Navadagi, learned counsel for the appellant and Sri. Subhash Mallapur, learned Special P.P. for Lokayuktha - respondent herein.

2. The present appeal is filed by the accused who has been convicted in Special Case (LOK) No. 11/2010 by the Special Judge, Principal Sessions Judge, Vijayapur, for the offences punishable under Sections 7, 13(1)(d) read with Section 13(2) of the Prevention of Corruption Act.

3. Brief facts of the case are as under:

Sri. Subramanian S/o Sundaram, lodged a complaint with the Bagalkote Lokayuktha police on 10.12.2008 which was registered by the Lokayuktha Police in Crime No. 14/2008, which was transferred to the Vijayapur Lokayuktha and renumbered it as Crime No. 13/2008. In the complaint, it is contended that complainant is the resident of Seetha Vihar in Chattisgad State and he is working in M/s. KMMI ISPAT Private Limited and in-charge of Halavarthi, Koppal. On 2.12.2008, he had purchased equipments for KMMI Ispat factory for a sum of Rs. 40 lakhs and he has paid Rs. 80,000/- as tax and he was transpo