JUDGMENT :

(M.G. UMA, J.)

The appellant in Crl.A.No.734/2025 being accused No.1; the appellant in Crl.A.No.732/2025 being accused No.3 and the appellant in Crl.A.No.735/2025 being accused No.4 in Spl.C.No.241/2018 on the file of the learned Principal District and Sessions Judge, Chamarajanagar, are impugning the judgment of conviction dated 19.03.2025 and order of sentence dated 22.03.2025, convicting the accused for the offences punishable under Sections 7 and 13(2) of Prevention of Corruption Act, 1988 (for short, 'the P.C. Act'), and sentencing them to undergo SI for a period of 3 years and to pay fine of Rs.10,000/- each for the offence punishable under Section 7 of P.C Act, and to undergo simple imprisonment for a period of 4 years and to pay fine of Rs.10,000/- each, for the offence punishable under Section 13 (2) of PC Act, with default sentences.

2. Brief facts of the case as made out by the prosecution is that, accused No.1 being the Commercial Tax Officer (CTO), accused No.2 being the Commercial Tax Inspector (CTI), accused No.3 being the Second Division Assistant, and accused No.4 being the Group D employee, working in the Commercial Tax check post at Gundlupet, were publ