Anil Kumar Shukla, J.

This Criminal appeal is preferred by the State being aggrieved by the judgment dated 27.03.1998 passed by the Special Judge, Rajnandgaon in Special Case No. 2/05, whereby and where under the learned Special Judge acquitted the respondent of the charges framed against him under Section 7 read with Sections 13(1)(d) and 13(2) of the Prevention of Corruption Act.

2. As per the case of the prosecution, the respondent was posted as Secretary in Nagar Palik Nigam (Municipal Corporation), Rajnandgaon. The house of Mantora Bai was situated in Rajnandgaon. After her death, her grand son complainant Rajkumar Gupta (PW-7) was residing in that house along with his family. For assessment of property tax of that house, father of the complainant had submitted an application in Nagar Palik Nigam Rajnandgaon. At the time of submission of that application, the respondent was serving as Secretary in Nagar Palik Nigam Rajnandgaon and was doing the job of assessment of property tax. When the complainant asked the respondent to make less assessment of property tax of that house, the respondent asked the complainant to pay him bribe of Rs. 500/-. The complainant did not want