(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 under Sec. 420 read with Sec. 120 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 fine of Rs. 1000/- in default, to suffer further R/I for two months. It has been also ordered by the learned Judge that all the sentences shall run concurrently.

(2) IT may be stated at the outset that the appellant No. 2 of Criminal Appeal No. 257/ 1996 has been expired during the pendency of this appeal and, therefore, his legal heirs have been brought on record to continue the appeal proceedings vide order dated 29.6.2009 passed in Criminal Misc. Application No. 4715/2009.

The brief facts of the prosecution case is as under: 3.1 In Special Criminal Case No. 25/1988, it is alleged that accused Mahesh Vasantrai Pancholi, while working as Branch Manager of Dena Bank, Visnagar Branch, Dist. Mehsana during the year 1985 purchased 5 bills from M/s. Rameshchandra Hargovind- das and Co., - accused No. 4, whose partners accused Nos. 2 and 3 (No. 3 since deceased) were enjoying the Bills Purchased facilities of Rs. 3.00 lacs with the said Bank, which was renewed up to November, 1985 which was subsequently extended to the tune of Rs. 5 lacs. The accused No. 1 purchased these bills on 15.6.85 which were submitted by accused No. 4 with a dishonest intention to cheat Dena Bank. He purchased Bill No. 774 in which copy of Rly. Receipt No. 892856 dated 15.6.85 was produced in Dena Bank, Visnagar and payment of Rs. 90,000/- was obtained whereas the original Rly. Receipt of the same number was produced in Bank of Baroda, Visnagar Branch and payment of Rs. 85,000/- was obtained by accused No. 4. 3.2 It is further alleged that Bill purchase No. 775 in which copy of Rly. Receipt No. 892857 dated 15.6.85 was produced in Dena Bank, Visnagar and payment of Rs. 90,000/- was obtained whereas the original Rly. Receipt of the same number was produced in Bank of Baroda, Visnagar Branch and payment of Rs. 85,000/- was obtained by accused No. 4. 3.3 It is also alleged that bill purchase No. 932 in which copy of Rly. Receipt No.. 383604 dated 24.7.85 was produced in Dena' Bank, Visnagar and payment of Rs. 1,00,000/- was obtained whereas the original Rly. Receipt of the same number was produced in the State Bank of Saurashtra, Visnagar and payment of Rs. 95,000/- was obtained by the accused No. 4. 3.4 It is further alleged that bill purchase No. 1044 in which copy of the Rly. Receipt No. 383760 dated 10.8.85 was produced in Dena Bank Visnagar Branch and payment of Rs. 95,000/- was obtained, whereas the original Rly. Receipt of the same was produced in State Bank of Saurashtra, Visnagar and payment of Rs. 95,0001- was obtained by the accused No. 4. 3.5 It is further alleged against the accused No. 1 that Bill Purchase No. 1045 in w