(Kuldip Chand Sood, J.): This appeal, by the State, is directed against the judgment of learned Special Judge (II), Sirmour District at Nahan, acquitting accused-respondents, R.K. Singha, Lekhbir Singh and Harbinder Singh, here-in-after referred to as A-l, A-2 and A-3 respectively. Accused Al and A2 were tried for the offences punishable under Sections 409, 420 and 120-B of the Indian Penal Code and Section 13(2) of the Prevention of Corruption Act, 1988 (here-in- after referred to as the Corruption Act)-Accused A3 was tried for the offences punishable under Sections 420 and 120-B of the Indian Penal Code. All the three accused have been acquitted, by the learned Special Judge (II), Sirmour District at Nahan, for want of adequate evidence.

2. It may be pertinent to notice here that during the pendency of the appeal A3 died and appeal in so far A-3 is concerned stands abated.

3. Prosecution case in brief: Al was posted as Assistant Soil Conservation Officer, Panota Sahib in the year 1990, A2 was Agriculture Inspector working under A1 at the relevant time and A3 was proprietor of Firm M/s Public Iron Store at Yamuna Nagar in the District of Ambala. It appears that Government approved certain schemes I for Community Irrigation and Soil Conservations, in Nahan Block for Villages Jamly, Jarja, Khairwala and Burma Papri. For this purpose, about 1400 meters of G.I. Pipes and 1395 K.Gs of G.I. wire was to be purchased. A1 was directed by the authorities to purchase these items. On 26.3.1980 Al and A2 went to / Yamuna Nagar for this purpose. They obtained quotations from various firms and inspected the quality of the items to be purchased. A Bill No. 2848 dated 26.3.1980 (Ext.PWl/B) amounting to Rs. 21126.81 paise, Bill No. 2849 (Ext.PWl/C), amounting to Rs. 19474.00, Bill No. 2852 (Ext.PWl/D), amounting to Rs. 3681.60 paise, Bill No. 2853 (Ext.PWl/E) amounting to Rs. 2652.00 and Bill No. 2854 (Ext.PWl/F) amounting to Rs. 5491.20 paise all dated 27.3.1980 were obtained by A2 in respect of the material purchased for the schemes. The payment of all these bills amounting to Rs. 52425.61 paise was made, by two Bank Drafts one dated 28.3.1980 in the amount of Rs. 40600.80 piase and the other also of the even date in the amount of Rs. 11824.80 paise to M/s Public Iron Store, Yamuna Nagar. It is further case of the prosecution that Sh. Jitender Kumar Verma, Agriculture Inspector (PW-13), who was looking after these Schemes, was summoned by A-1 and asked to make necessary entries in respect of the goods of these bills in the Stock Register. PW-13 accordingly made entries regarding the receipt of the goods of in the Stock Register. He also scribed a note on the Stock Register that these were the only advance entries and material, in respect of these bills, has not been received. He also made entry to similar effect on the reverse of the each bill. The bank drafts were sent to the Firm on 29.3.1980. A GR No. 534 from regular Goods Transport Company, Yamuna Nagar was obtained by A2 showing that these goods were carried under this particular G.R. A-2 also received Rs. 534/- being freight charges of the goods under G.R. No. 534, On investigation, it was found that material worth Rs. 12988/- was only received against the material of Rs. j 52425.61 paise. The remaining amount of Rs. 39437.61 paise, according to the prosecution, was misappropriated by the accused persons in pursuance to the conspiracy. It is in this background that the accused have; been prosecuted.

4. Learned trial Judge, as noticed earlier, acquitted all the accused for want of adequate evidence.

5. We have heard learned Assistant Advocate General, for the appellant and learned counsel for the respondents. We have also gone through the record.

6. It is admitted position that A-l and A-2 were public servants at the relevant time. Sub-section (2) of Section 13 of the Corruption Act is a punitive provision and provide(s) for the punishment to any public servant who commits criminal