( 1 ) THE acquittal of the respondent (the accused) of the offence punishable under Section 161 of the Indian Penal Code (the IPC for short) and Section 5 (1) (d) and 5 (2) of the Prevention of Corruption Act (the Act for short) recorded by the learned Special Judge, Mehsana vide judgment and order dated 16. 10. 1985 rendered in Special Case No. 3 of 1984 is the subject matter of challenge in instant appeal which is filed under Section 378 of the Code of criminal Procedure (the Code for short) by the appellant " State of Gujarat.

( 2 ) THE prosecution case as reflected from the complaint dated 19. 12. 1983 filed by Nagindas Tulsidas Acharya (the complainant), before Police Inspector, ACB, mehsana and unfolded during trial was as under:"as per the complaint, since 1. 11. 1982, the complainant was serving as manager-cum-Mantri in the fair-price shop run in the Mehsana Police Head quarters by Police Employees Consumer Cooperative Stores ("mandali" for short) and he used to manage the affairs related to purchase and sale of the goods in the shop. In the said shop Sadatkhan Husenkhan Pathan was serving as Tolat. Before the complainant took over the charge, one Mahendra