( 1 ) IT may be stated that in a criminal case whether it be under the Prevention of Corruption Act or under the Indian Penal Code the burden of proving the case beyond reasonable doubt is always on the prosecution. It is true that after it is established that the accused accepted the amount presumption under sec. 4 (1) of the Prevention of Corruption Act would arise. But for the purpose of coming to the conclusion as to whether the accused accepted the amount or not the totality of the evidence led at the trial is required to be appreciated. The prosecution evidence alone cannot be considered for the purpose of coming to the conclusion as to whether the accused accepted the amount or not. The evidence led by the prosecution the suggestions made by the defence in cross-examination of the prosecution witnesses the version given by the defence and the defence witnesses if any examined at the trial every thing is required to be considered in its totality and it is to be seen as to whether the total effect of the entire evidence led before the court is of a nature by which the only conclusion possible was that the accused accepted the amount. If such a conclusion is pos