(1) BOTH these appeals under Sec. 374 of Code of Criminal Procedure are directed against the common judgment and order of conviction and sentence dated 14/3/1996 passed by the learned Special Judge, Court No. 3, Ahmedabad in Special Criminal Case No. 25/1988, Special Criminal Case No. 26/1988 and Special Criminal Case No. 27/1988, whereby, the appellant of Criminal Appeal No. 299/1996 - original accused No. 2 of Special Criminal Case No. 26/1998, has been convicted under Sec. 420 read with Sec. 120-B of IPC and sentenced to suffer R/I for two years and to pay a fine Rs. 1000/-, in default, to suffer further R/I for two months, whereas, the appellants No. 1 of Criminal Appeal No. 257/1996 - original accused No. 1 in Special Criminal Case No. 25/1988, 26/1988 and 27/1988 has been convicted under Sec. 420 read with Sec. 120- B of IPC and also under Sec. 5(2) of the Prevention of Corruption Act and sentenced to suffer R/I for two years and to pay a fine of Rs.1000/- in default, to suffer further R/I for two months in all the above criminal cases and appellant No. 2 of Criminal Appeal No. 257/1996 - original accused No. 2 in Special Criminal Case No. 27/1988 has been convicted u