1. This appeal is directed against the conviction of the appellant, an Assistant Collector of Central Excise, for offence punishable under Section 12(2) r/w Section 13(1)(e) of the Prevention of Corruption Act, 1988 (for short, ‘the PC Act, 1988’) and sentence of RI for 4 years with fine of `5,000/- or in default further imprisonment for 6 months inflicted by the learned Special Judge, Mumbai.

2. It was alleged that the appellant had received towards pay and allowances from 15-11-1979 to 12-11-1987 a sum of `1,40,034.45, interest from Banks amounting to `57,672.51 and had borrowed `65,600/- from State Bank of India. He thus had amount of `2,63,306.96 available to him. His expenses for the period were quantified at `82,207.04 and thus was likely to have saving to the tune of `1,81,099.32. But as on 12-11-1987, the appellant was possessed of assets worth `6,42,882.42/- and thus the assets were disproportionate to the tune of `4,61,783.10 to his known sources of income. These conclusions were reached upon investigation which commenced on receipt of information by PI Prabhakar Shinde. On completion of investigation, papers were sent to appropriate authority seeking sanction t