1. The appellant-original accused has filed this Appeal under Section 374 of Cr.P.C. challenging the Judgment and order of conviction dated 03.05.1993 passed by the learned Special Judge, Rajkot, in Special Criminal Case No. 6 of 1987, whereby the learned Special Judge has held the appellant-accused guilty for the offences under Section 161 of I.P. Code and also under Section 5(2) of the Prevention of Corruption Act and sentenced him to under-go R.I. for one year and to pay fine of Rs.1,000/- in default to undergo R.I. for two months.

2. Brief facts of the prosecution case is that the complainant Bharatbhai Ishwarlal Parekh was doing the business of silver ornaments at Rajkot. The complainant intended to start business of gold ornaments and, therefore, he obtained the licence to start that business. It is alleged that he was also required to get the Central Sales Tax Number and the Gujarat Sales Tax number for the purpose of doing the said business and, therefore, he made an application, along with necessary documents, for obtaining the Sales Tax number on 4.3.1986. Thereafter, on 18.3.1986 the complainant approached the Sales-tax office and contacted the appellant-accused for obtaining the Sales Tax number. It is alleged that the complainant requested the appellant-accused to arrange to give him sales tax number soon, to which the appellant-accused told him that if the complainant wants to get number early, he would have to act as per the custom and would have to place weight on the papers and demanded Rs.1000/- from the complainant. It is alleged that at that time the complainant was not having money and, therefore, he was called on the next day with money. As the complainant was not willing to pay Rs.1000/- as illegal gratification, he approached the A.C.B. office on 19.3.1986 at 12.30 in the after-noon and informed shri Sarvaiya about the illegal gratification demanded by the appellant-accused.

3. Thereafter, Panch was called and preliminary panchnama was drawn and after completing all the formalities, the raiding party accompanied by the panch witnesses, went to the place. The complainant was instructed not to touch/take out smeared notes unless and until the demand is made by the accused and on demand by the accused, to immediately give the signal to the raiding party. It is alleged that thereafter the complainant and panch No.1 went inside the office of the accused and after some time the complainant came out in the lobby and gave signal about the acceptance of bribe and, therefore, P.I. Shri Sarvaiya, along with Panch No.2 and the raiding party went to the chamber of the appellant-accused and P.I. Shri Sarvaiya gave his introduction to the appellant-accused. Thereafter, on seeing both the hands of the appellant-accused under the light of ultraviolet lamp, on fingers and palm portion of both the hands of accused scattered dots of anthracene powder were seen. On seeing the body of the accused under the ultraviolet lamp, on the border of right side pant pocket and inside the pocket and on Safari suit bus-shirt below the right side border just near the right side pocket of pant, marks of anthracene powder were seen. The amount of currency notes of denomination of Rs.100/- each were recovered which contained the same numbers of notes which were noted in the first part of panchnama. The notes were seized in presence of panchas and thereafter remaining part of panchnama was completed. The raid was successfully carried out.

4. On completion of investigation the requisite sanction of the competent Authority was obtained to prosecute the accused and thereafter the charge-sheet against the accused came to be filed. The prosecution has examined 4 witnesses and produced and relied upon 15 documents and at the end recorded the statement of accused under Section 313 of Cr.P.C. At the conclusion of the trial, after considering the oral as well as documentary evidence led by the parties and the arguments advanced, the learned Spe