M.L. MEHTA, J.

1. This appeal is directed against the Judgment dated 27th February, 2002 and Order dated 28th February, 2002, whereby, the appellant/accused was convicted by learned Special Judge under Sections 7 and 13(1)(d) of the Prevention of Corruption Act, 1988 (hereinafter, referred to as „the Act?) and was sentenced to undergo rigorous imprisonment of one year for each offence. He was also ordered to pay fine of `300/- on each count. In case of default of payment of fines, he was to undergo further simple imprisonment of one month each. Both the sentences were ordered to run concurrently.

2. The prosecution?s case, as unfolded at the trial, is that PW2/complainant Ajaib Singh lodged a complaint Ex. PW2/A with CBI, Anti Corruption Branch on 25th April, 1989 alleging that he was keeping three cows at his residence and was making his livelihood by selling the milk. Appellant/accused Prem Singh Yadav, posted as a Milk Tax Inspector, MCD, Green Park used to harass him on one pretext or the other and had also challaned him twice before. On 24th April, 1989, the accused came to the complainant with a demand of `1,000/- as bribe, failing which, he threatened to challan him and detain his cows. The complainant agreed to pay `500/- on 26th April, 1989 at 10:00 am near his house at Green Park and the balance was agreed to be paid after the marriage of his brother.

3. On the basis of his complaint, FIR Ex. PW6/A was registered. The said case was entrusted to Sh. Mehar Singh Inspector, CBI (PW6). On the same day, he constituted a raiding party consisting of complainant and two independent witnesses, namely, PW3/Sh.P.K. Jain and PW5/Sh.T.M. Kumar. The complainant produced four Government Currency notes in the denomination of `100/- each and two Government Currency notes of `50/- each to the raiding officer. The numbers of the notes were noted down in the handing over memo Ex.PW2/B. Pre-raid proceedings involving spraying of phenolphthalein powder on the currency notes and explaining the witnesses about the characteristics of the powder by giving practical demonstration about the procedure were conducted. The tainted money was handed over to the complainant with the directions to hand it over to the accused on specific demand. PW3/P.K.Jain was to remain as shadow witness and was directed to remain close to the complainant. Both, complainant and PW3 together reached near the house of the accused. The other members of the raiding party also arrived there. Complainant/PW2 contacted the accused at his residence at the second floor and told the accused that P.K.Jain/PW3 was his close relative. Thereafter, Mr. Jain/PW3 also came upstairs. The accused allegedly asked the complainant to give the money which he had asked for. The complainant told him about having brought `500/-. At this the accused asked him to give `500/- and the balance of `500/-, after the marriage of his brother. The money was given to the accused, who accepted the same with his right hand and counted the same with his left hand. Then, the complainant requested him to return some money as he was in need of the same for the marriage of his brother. At his request, the accused returned him `200/- and kept `300/- with him and asked PW2 to give him `700/- after the marriage of his brother. The tainted money was kept by the accused under the sofa cushion. PW3/Mr. Jain gave a signal to the raiding party, which arrived at the spot. The accused became mum and perplexed. After some time, the accused told the raiding party about the money kept under the sofa cushion. The tainted Government Currency notes were recovered by PW3, from under the sofa cushion, at the instance of Investigation Officer (PW6). The numbers tallied with the handing over memo. The washes of both hands of the accused and that of the sofa cushion were taken separately which turned the solutions pink. After the completion of the formalities, the accused was arrested. On the completion of investigation he