1. The appellant has preferred the present appeal under section 374 (2) of the Code of Criminal Procedure, 1973 against the judgment and order of conviction dated 29.10.2001, rendered by learned Special Judge, Ahmedabad in Special Case No. 28 of 1993.

2. The short facts giving rise to the present appeal are that the accused persons were doing audit work with Chikhli Office. The complainant was running one touring cinema in the name and style of Bharat Touring Cinema and he was required to pay an amount of Rs.10,755/- towards penalty and the balance amount of licence fee etc. As the complainant did not pay the said amount within a given time, the audit party came for doing audit work. The complainant was called by the accused persons to pay the amount with penal interest along with the outstanding penalty, to which the complainant showed his inability to pay the said amount. The members of audit party demanded illegal gratification of Rs.5,000/- but after some discussion amongst them the audit party agreed to accept an amount of Rs.3,000/- in two installments each of Rs.1,500/-. Since the complainant did not desire to give any amount to the accused persons, the complainant