Kanchan Chakraborty, J.

1) This appeal is directed against an order and judgment dated 27.3.1991 passed by the learned Judge, 4th Special Court, Calcutta convicting the appellant/accused in Special case no. 5 of 1985 under Section 161 of Indian Penal Code under Section 5 (1) (d) read with Section 5(2) of the Prevention of Corruption Act, 1947 and sentenced him to suffer rigorous imprisonment for two years and to pay a fine of Rs. 1000/- in default, to undergo rigorous imprisonment for 6 months.

2) The prosecution case, in short, is that one Gopal Krishan Sarkar lodged one written complaint dated 10.5.1985 with Central Bureau of Investigation, 13, Lindsay Street, Calcutta against the appellant Nirmalandu Goshami on the basis of which a case no. RC 8 of 1985 dated 10.5.1985 was registered under Section 161 of the IPC and under Section 5(1) (d) read with Section 5(2) of the Prevention of Corruption Act, 1947 against the appellant. It was the case of Gopal Krishna Sarkar that his daughter Malati Saha had a card-board factory, under name and style M/S Calcutta Packaging Industries at 77/1 A & B, A.P.C. Roy Road, Calcutta. Sometimes in the month of March, 1985, some Inspectors