This appeal which is brought from a judgment of the Federal Court of India1 dated the nth December, 1946, raises questions of difficulty and general importance. They relate in the first place to the problem which has so often been debated in the Courts of India in regard to the meaning and effect of section 197 of the Code of Criminal Procedure and in the second place to the admissibility of evidence upon a charge of conspiracy.

The nature of the case demands that the facts should be set out at some length.

As a result of the judgment now under appeal the Appellants H.H.B. Gill and A. Lahiri stand convicted for offences under section 165 read with section 120-B of the Indian Penal Code.

The appellant Gill joined the Indian Army Ordinance Corps in December, 1939. He was appointed Staff Captain in the Contracts Directorate from January 1940 and in April, 1941, he was given the temporary rank of Major as Deputy Assistant Director of Contracts at Calcutta. In this office he was responsible for the issue and acceptance of tenders for purchase of material in compliance with indents made by the proper authorities.

The Appellant Lahiri is the proprietor of the Baranagore Enginee