( 1 ) THE appellant- Gopalbhai Parekh, serving as an Extension Officer of Bhachau Taluka Panchayat at the relevant time was charged for the offences punishable under section 161 of the Indian Penal Code read with section 5 (1) (d) and 5 (2) of the Prevention of Corruption Act,1947 (old Act) by the learned Special Judge, Kutch at Bhuj for accepting illegal gratification of Rs. 150/from the complainant. The original - accused no. 2 Khoda Ranchhod Ayer was charged for the offence punishable under section 165-A of the Indian Penal Code for abetting the accused no. 1. At the end of the trial, the learned judge, by his judgment and order dated 4th November 1987 passed in Special Case No. 2 of 1985, convicted the accused no. 1 for offence punishable under section 5 (2) of the Prevention of Corruption Act and sentenced to suffer R. I. for one year and a fine of Rs. 500. 00, in default, to undergo S. I. for six months. The said accused was also convicted for offence punishable under section 161 of the Indian Penal Code and was sentenced to suffer R. I. for one year. The learned judge ordered both the sentences to run concurrently. The accused no. 2 was, however, acquitted of the offences for which he was charged. The original accused no. 1 has filed Criminal Appeal No. 858 of 1987 while the State of Gujarat has filed Criminal Appeal No. 79 of 1988 challenging the order of acquittal passed in favour of the accused no. 2. Both the appeals are heard together and disposed of by this common judgment.

( 2 ) THE prosecution case as stated in the complaint Ex. 24 given by complainant Ranchhod Arjan Ayer,and as per the evidence of Investigating Officer Shri Sharma, can be stated as under:the complainant is an agriculturist and maintains cattle for the purpose of his livelihood. The complainant and his brother wanted to purchase buffaloes and, therefore, for the purpose of taking loan from the bank, they obtained necessary form from the village talati and after filling the same, handed over to the accused no. 1 for preparing loan papers and to submit in Dena Bank, Bhachau. The bank sanctioned loan of Rs. 2700. 00. The complainant purchased buffalo from one Rana Bhacha. It is the case of the complainant that for preparing the loan papers, the accused no. 1 took Rs. 100. 00 from him and instructed him to pay the remaining amount of Rs. 200. 00 after one month. The complainant in the company of Rana Bhacha went to the bank and obtained the cheque in the name of Rana Bhacha. After encashing the cheque, the complainant took an amount of Rs. 200/from Rana Bhacha and gave it to accused no. 1. Another loan in favour of the complainant for the purpose of purchasing buffalo was sanctioned in which the complainant purchased buffalo from one Sava Vira. When the complainant was informed about the same by the accused no. 1, the complainant went to the bank in the company of Sava Vira at Bhachau town. The accused no. 1 demanded Rs. 300. 00 for the work done by him of sanctioning loan. According to the complainant, the accused no. 1 accompanied them in Dena Bank and recommended the case of the complainant to the bank officers. When the accused no. 1 demanded the amount from the complainant, he told the accused no. 1 that he would make the payment lateron. According to the complainant, the accused no. 1 used to demand the amount through different persons of his village. The complainant has further alleged that two to three days prior to the complaint, he had gone to Bhachau town for his own work. He met the accused no. 1 at panchayat office. At that time, the accused no. 1 demanded Rs. 300. 00 for sanctioning the loan. The complainant told him that at that time he was not in a position to pay the amount because of the drought condition. The accused no. 1 thereafter told to make arrangement for money on the next day and also informed him to pay at least half of the amount at his residence or at his office, failing which the complainant will not get