R.P. Dholaria, J.

1. Both these appeals arise out of the same incident and involve common questions of law and facts and hence, they are being decided by this common judgment.

2. Criminal Appeal No. 879 of 2004 is preferred by appellant -Kiritbhai Thakorelal Shah who is original accused No. 1 and Criminal Appeal No. 1020 of 2004 is preferred by appellant-Muljibhai Dahyabhai who is original accused No. 2 against the judgment and order dated 26.5.2004 passed by the learned Additional Sessions Judge, Kheda at Nadiad Camp at Anand, in Special (ACB) Case No. 13 of 1999 whereby the original accused Nos. 1 and 2 were convicted for the offence under Section 7 of the Prevention of Corruption Act 1988 (the Act for short) and sentenced to undergo two years rigorous imprisonment and to pay fine of Rs. 5,000/-, in default, to undergo one year imprisonment and for the offence under Section 12 of the Act, they were sentenced to undergo two years rigorous imprisonment and to pay fine of Rs. 5,000/-, in default, to undergo one year imprisonment and for the offence under Section 13(1)(d) read with Section 13(2) of the Act, they were sentenced to undergo two years rigorous imprisonment.

3. The