JUDGMENT :

The hearing of the appeal was conducted through video conferencing.

1. The present appeal has been filed by the appellant seeking to set aside the judgment dated 24.05.2010 passed by Special Judge, Delhi in CC No.31/2008 [CC No.62/1999 (old number)], vide which he has been held guilty and convicted for the offences under Sections 7 and 13 (1) (d) read with Section 13 (2) of Prevention of Corruption Act, 1988 (hereinafter referred to as the “PC Act”) and order on sentence dated 26.05.2010, vide which he has been directed to undergo rigorous imprisonment for two years with fine and default clause.

2. The case of prosecution against the appellant is that on 28.02.1996 while working as Assistant Commissioner-V (Appeals), Sales Tax Department, Bikri Kar Bhawan, New Delhi, demanded a sum of Rs.4,000/- as illegal gratification from Shri Gulshan Sikri Proprietor of M/s Filtrex India, Nangal Raya, New Delhi, for favouring him in the matter of appeal pending before him and in furtherance of this demand, he on 01.03.1996 at about 12.40 pm in the Sales Tax Office, I.P. Estate, New Delhi demanded a sum of Rs. 4,000/- from Shri Gulshan Sikri, complainant and directed the complainant to h