JUDGMENT :

HEMANT M. PRACHCHHAK, J.

1. The appellant-State of Gujarat has preferred the present Appeal under Section 378 of Criminal Procedure Code, 1973 against the judgment and order of acquittal dated 18.10.2006 passed by the learned Special Judge, Fast Track Court No. 2, Valsad (hereinafter referred to as the “Trial Court”) in Special A.C.B. Case No. 07 of 2005, whereby the respondent-original accused was acquitted from the charges levelled against him under Section 7, 13(1)(d) and 13(2) of the Prevention of Corruption Act.

2. The facts in brief giving rise to the filing of present Appeal are as under:

2.1 The complainant is doing business of carpenter work in Vapi since last 25 years in the name and style of “Navin Furniture Works.” On 07.03.2005, at about 12:30 p.m. when the complainant was sitting in his shop, the respondent-accused came and told him that he is coming from Sales Tax Department, Vapi and his name is Goswami. Thereafter, the respondent-accused told that since he is doing business of furniture, he has not taken Sales Tax Number. Hence, the complainant told that he is not selling any items but he is making furniture as per order. Thereafter, the respondent- accused