FACTS :- One Mahadeo and another (accused Nos. 1 and 2) were doing extensive business in silk, yarn and other articles at Rabkavi in the Belgaum district. The partners in this business were the two accused and accused 2s father-in-law, Pattan who is dead. Some time/about January 1949 one Gudi, Deputy Superintendent of Police, Anti-Corruption Branch, received information that the accused had cheated Government and evaded the payment of income-tax by concealing the huge profits made by them in their business. On 22-1-1949, Gudi obtained the sanction of the District Magistrate to investigate into this matter. He then went to Rabkavi accompanied by Naik, who was an Inspector in the police department. On January 24 and 25 they searched the shops and houses of the accused and seized their account-books. They returned to Belgaum on January 26 with these account-books.

During the time they were in Rabkavi accused 2 was said to have offered to each of them Rs. 15,000 to Rs. 20,000 in order that they might hush up the matter. On 21st February 1949, Gudi issued an order to Naik to examine the account-books of the accused which had been attached and to submit his report. This report wa