P.K. Musahary, J.

1. This appeal is directed against the judgment dated 21.9.2011 passed in special case No. 17(A)/04 by the learned special Judge, Assam, Guwahati convicting the appellant under Section 420, IPC and Section 13(1)(d) read with Section 13(2) of the Prevention of Corruption Act, 1988 and sentencing him to undergo rigorous imprisonment for 4(four) years and to pay fine of Rs. 50,000/- each, in default to undergo rigorous imprisonment for one year in default for both sections and directing the sentence would run concurrently. The prosecution case, in brief, is that on 27.7.2000 one Sri K. Kachari, Vigilance and Anti Corruption, Assam, Christianbasti, Guwahati lodged a written FIR before the officer-in-Charge of Anti Corruption Branch, P.S. stating inter alia that on the basis of the report submitted in RE No. 26(5)/98 it was found that the appellant, while posted as a Sectional Officer at Mashimpur, Ferry Service under Silchar IWT Division, took illegal gratification from one (1) Salimuddin Borbhuiya of village-Rajpur, PS Silchar (2) Bipul Chandra Das of Dakhin Manikpur PS-Silchar, (3) Sabir Ahmed Laskar of village-Niz Fulbari PS-Katighora, Hailakandi (4) Anandi Paul of village-Bhairab Nagar, PS-Silchar for their enrolment as Muster Roll workers in IWT Department and they were engaged as Muster Roll workers at Mashimpur and Jantinga Ferry service without salary. On the basis of the said written FIR, a case being ACB PS. Case No. 8/2000 was registered under Section 420, IPC read with Sections 13(1)(d) and 13(2) of the Prevention of Corruption Act, 1988 (in short, PC. Act). The police after completion of investigation submitted charge sheet under the aforesaid sections of law.

The further case of the appellant is that after receipt of summons from the Court of learned Special Judge, Assam at Guwahati, the appellant entered appearance through his counsel and he was allowed to go on bail and thereafter on 20.4.2005 the learned Special Judge, Assam at Guwahati framed charges under Section 420, IPC and Section 13(1)(d)(ii) read with Section 13(2) of the P.C. Act. The appellant was charged for cheating Bipul Chandra Das, Sabir Ahmed and Salimuddin Borbhuiya and Anandi Paul for dishonestly inducing them to deliver Rs. 16,000/- Rs. 14,000/- Rs. 16,000/-and Rs. 18,000/- only promising them to give employment in IWT Department.

2. During the course of trial the prosecution examined as many as 15 witnesses while defence examined 3 witnesses including one Handwriting expert as DW-1. P.W. 1 is one Diganta Chandra Das, who made a payment of Rs. 16,000/- to the appellant vide Ext.1 for arranging a job for his son Bipul Das. P.W. 2, Khagendra Chandra Das was also present at the time of giving the payment and he further stated that vide Ext.1 the accused himself, in his own handwriting, had given a receipt and thereafter put his signature in presence of the witness. P.W. 3, Bipul Das, also corroborated the evidence on the said payment and stated further that he was engaged as muster roll worker from 22.12.1995 till May, 1996 at Mashimpur Ferryghat but he was not paid any salary.

3. Sabir Ahmed Laskar was examined as P.W. 4 and he also stated that he gave a sum of Rs. 14,000/- to the accused for procuring a job as Muster Roll worker in IWT Department at Mashimpur Ferryghat. He worked there for three months but he did not receive any salary. Ext.3 is the receipt issued by the accused appellant, Ext.3(1) is the signature of accused appellant. P.W. 5, Kalimuddin Laskar, father of P.W. 4 was also present at the time of transaction and according to him Ext.3(1) was signed in his presence. P.W. 6 is Anandi Paul, who gave a sum of Rs. 18,000/- for engagement as Muster Roll worker. However, he joined at Mashimpur Ferryghat on 1st of March, 1996 and continued to work upto August, 1996 but he also did not receive any salary. P.W. 7 is Farizuddin Borbhuiya, who was also present when P.W. 6 made the payment.

4. Sri S.K. Dhar, P.W. 8, is the M