( 1 ) THIS is an appeal from the judgment and order of the Special Judge, Alipore, convicting the appellant; of an offence under Section 161, Penal Code, and sentencing him to rigorous imprisonment for eight months and to pay a fine of Rs. 3000 which includes a fine of Rs. 2000 as required by Section 9 (1), West Bengal Act XXI [21] of 1949; in default of payment of the fine a further sentence of rigorous imprisonment for four months is imposed by the Special Judge.

( 2 ) THE case for the prosecution may be stated briefly.

( 3 ) THE appellant was at all relevant times the Accounts Officer and Financial Adviser to the Deputy General Manager, Grains, East Indian Railway, Calcutta. In that capacity he is said to have accepted directly from G. H. M. Patel of Messrs G. C. Bose and Co. a sum of Rs. 2000 as gratification with the motive of facilitating the passing of outstanding bills of Messrs. G. C. Bose and Co. relating to the supply of potatoes and onions to the East Indian Railway Administration.

( 4 ) THE prosecution case is based on a police trap laid at the office of the firm of M. G. Corporation in a room on the third floor at No. 9 Royal Exchange Place, Cal