1. The sole accused in Special Case No.13 of 2011 on the file of the learned Special Judge and Chief Judicial Magistrate, Thiruvallur, is the appellant herein. He stood charged for offence under Sections 13(2) r/w 13(1)(e) of The Prevention of Corruption Act. When the appellant was questioned as to the charges, he pleaded not guilty and therefore, he was put on trial. The learned Special Judge, after full-fledged trial, found the appellant guilty of offence under Sections 13(2) r/w 13(1)(e) of The Prevention of Corruption, 1988. The appellant was accordingly convicted and sentenced to undergo rigorous imprisonment for two years and to a fine of Rs.1,00,000/- in default to suffer simple imprisonment for three months for offence u/s 13(2) r/w 13(1)(e) of The Prevention of Corruption Act, 1988. The learned Special Judge has also ordered to confiscate M.O.1- Cash (series) totaling to Rs.1,00,000/- which was seized under Ex.P.2 Search List. Challenging the above said judgment of conviction and sentence and also the order of confiscation, the accused is before this court