SIDDHARTH MRIDUL, J.

1. The present is an appeal under Section 374 of the Code of Criminal Procedure, 1973 (in short ‘the code’) read with section 482 of the Code against the judgment and order of conviction dated 28.04.2007 and order on sentence dated 30.04.2007 passed by the Learned Special Judge (CBI), Delhi in CC No. 157/01 in RC No. 72 (A)/1995 titled CBI vs. Anoop Singh Dahiya whereby the appellant has been convicted for an offence under section 13(1)(e) of the Prevention of Corruption Act, 1988 (PC Act). The appellant has been sentenced to undergo three and a half years of rigorous imprisonment for an offence punishable under section 13(2) read with section 13(1)(e) of the PC Act along with payment of a fine of Rs. 1,20,000/- (Rs. One Lakh Twenty Thousand only), with the stipulation that in default of payment of fine, the appellant shall further undergo simple imprisonment for a period of 60 days.

2. In substratum, the case against the appellant is that he, during his service in National Industrial Development Corporation as an Assistant Engineer and during his