Two police personnel have filed these two appeals against the judgment of conviction and sentence recorded by the learned Chief Judicial Magistrate, Periyar District, Erode, in Spl. C.C. No. 252 of 1987 dated 19-4-1990, convicting both the accused under Section 5(1)(d) read with Section 5(2) of the Prevention of Corruption Act, 1947, and sentencing them to undergo rigorous imprisonment for a period of two years each and to pay a fine of Rs. 1, 000/- in default to undergo rigorous imprisonment for a further period of three months. Though the accused were also found guilty for the offence under Section 161 of the Indian Penal Code, no separate sentence was awarded against the appellants

2. The first appellant/accused by name Ayyasamy was the Sub-Inspector of Police on duty in Kundadam Police Station in Periyar District on 24-8-1986 and the second appellant/accused by name Krishnasamy was the Police Constable and Writer in the said Police Station. While they were discharging their duties in such capacity in Kundadam Police Station, P.W. 1 by name Thiruvengadasamy, a resident of N.G.O. Nagar, Dharapuram, during 1985-86 took a toddy shop and two arrack shops in the auction, b