Important Point-Conviction and sentence cannot be sustained where prosecution story is doubtful.

Z.K. Saiyed, J.

1. Mohanbhai Trikambhai Parmar, the appellant-original accused of Criminal Appeal No. 249 of 1999 and Kanaiyalal Bhagwandas Tekwani, the appellant-original accused - have preferred these appeals under Sec. 374 of the Code of Criminal Procedure, against the judgment and order of conviction and sentence dated 18-2-1999 passed by the learned Special Judge, Court No. 2, City Sessions Court, Ahmedabad, in Special (A.C.B.) Case No. 17 of 1994, whereby, the learned Special Judge has convicted the accused No. 1 for the offence punishable under Sec. 7 read with Sec. 12 of the Prevention of Corruption Act and sentenced him to undergo S.I. for 6 (six) months and to pay a fine of Rs. 500/-, in default, to undergo further S.I. for 2 (two) months. He is also convicted for the offence punishable under Sec. 13(1)(d) read with Sec. 13(2) of the Prevention of Corruption Act and sentenced to undergo S.I. for 1 (one) year and to pay a fine of Rs. 500/-, in default, to undergo further S.I. for 2 (two) months. The accused No. 2 is convicted for the offence punishable under Sec. 7 read with Sec. 12 of the Prevention of Corruption Act and sentenced him to undergo S.I. for 6 (six) months and to pay a fine of Rs. 500/-, in default, to undergo further S.I. for 2 (two) months. He is also convicted for the offence punishable under Sec. 13(1)(d) read with Sec. 13(2) of the Prevention of Corruption Act and sentenced to undergo S.I. for 1 (one) year and to pay a fine of Rs. 500/-, in default, to undergo further S.I. for 2 (two) months. The learned Judge has ordered the substantive sentences to run concurrently. As both the appeals arise out of the same Special Case, the same are heard together and disposed of by this common judgment.

2. The brief facts of the prosecution case are as under:

"One Tulsiram Chenaji Marwadi Chauhan - complainant, residing at Thakkar Nagar, Ganga Nagar Society near Kevdani Juni Chali, Saijpur Bogha, Ahmedabad gave complaint on 2-11-1993 before Police Inspector, A.C.B., Ahmedabad city that he is serving in Aastik Textile Mill near India Colony. He owns four houses in Ganganagar Society. In one house bearing No. S-331-351-00-001-F/214, the complainant is residing. The Municipal Corporation has assessed the tax at Rs. 396/- which is very reasonable and that he is paying regularly in the Saipur Bogha Office. House bearing No. S-331-351-00-002-D/215 for which the assessment for the year 1991-1992 to 1993-1994 came to Rs. 3,773/-, one Shantaben Hansaji was residing at the monthly rent of Rs. 25/- to whom the property is sold before six months and for which the sale-deed is executed in the month of October, 1993. In third house one tenant by named Ramsingh was residing and in the fourth house earlier one tenant was residing and at present the complainant's son by named Pravinkumar Tulsiram is residing. In the last three houses as referred above, the yearly assessment was Rs. 1,675/-. In Small Causes Court, Ahmedabad, Valuation Appeal No. 10728 of 1992 was filed for the last three houses bearing Nos. 215, 216 and 217. The judgment of the aforesaid Valuation Appeal was rendered on 19-7-1993 to give permanent effect. As per the judgment, the application was made to the Assessor and Tax Collector. As per the judgment for each house the tax was fixed at Rs. 300/-."

3. According to the complainant, on 1-11-1993, he went to the office of the Tax Department at Saijpur Bogha and met one Inspector Shri Mohanbhai Parmar-accused No. 1 and outdoor clerk Mr. Kanaiyalal Tekwani - accused No. 2 and after referring the appeals and the judgment of the Small Causes Court, they told the complainant that for three houses total sum of Rs. 1,500/- for the year 1993-1994 as well as for the year 1991-1992 and 1992-1993, the same tax will have to be paid. On request to Mohanbhai Parmar, the complainant was told to give permanent effect to the judgment of Small Causes Court he will have to pay Rs. 1,000/-. Clerk Mr. Tekwani told the complaina