SANJEEV SACHDEVA, J.

1. Petitioner Union of India seeks setting aside of order dated 14.12.2009 passed by Additional chief Metropolitan Magistrate whereby the Respondent/accused herein has been acquitted of the offence punishable under section 420/468/471 IPC.

2. A complaint was made by the Directorate General of Supplies and Disposals, the Petitioner herein, against the Respondent Suresh Chand Gupta that he as Proprietor of M/s Electronics Enterprises was awarded a contract for supply of microphones manufactured by M/s AKG Acoustics (I) Ltd. As per the terms of contract, he was required to get the equipment inspected by purchaser's authorized representatives, at manufacturer's factory premises before its dispatch/delivery to the consignee. 95% payment was to be released against proof of inspection and dispatch. Balance 5% was to be paid after receipt and acceptance of stores by the consignee in full and good condition. The Respondent received payment to the tune of Rs. 69,80,922/- on the basis of various bills, along with the Consignees Receipt Certificate/Inspection Note/Railway Receipt.

3. It is the case of the prosecution that later on, it was revealed that one of the co