ARUNACHALAM, J.

( 1 ) IN Special Case No. 1 of 1984, on the file of the Special Judge and Chief Judicial Magistrate, West Thanjavur, appellant Selvarajan was convicted under Section 161 of the Indian Penal Code and sentenced to undergo rigorous imprisonment for two years. He was further convicted under Section 5 (1) (d) read with Section 5 (2) of the Prevention of Corruption Act and sentenced. to undergo rigorous imprisonment for four years as well pay Rs. 500/- as fine, in default to suffer rigorous imprisonment for three more months. The substantive sentences of imprisonment were directed to run concurrently.

( 2 ) AT the relevant time, which dates back to August, 1983, appellant was working as an Assistant in the Excise Office situate at Mayilduthurai. P. W. 1. Gunasekaran successfully bid in the auction held for conduct of toddy shop for the period 1982-83. The auction related to Sethi Village, where P. W. 1 was then residing. Before the auction was conducted, P. W. 1 paid a security deposit of Rs. 1000/- as well as another Rs. 1000/- for solvency. These payments were made at Taluk Office, Mayiladutharia. There is no dispute that he conducted trade in toddy till 15-7-