This appeal is directed against the judgment passed in Spl.C.C.No.4 of 1998 on the file of the Chief Judicial Magistrate/Special Judge Court, Villupuram, Villupuram District dated 26.07.2012 convicting the appellant for the offences under Sections 120(b), 167, 477A, 420, 409 of Indian Penal Code and Section 5(2) r/w 5(1)(c) and 5(1)(d) of the Prevention of Corruption Act, 1947. The trial Court had imposed sentence between 1 year and 7 years for the offences proved and ordered the period of sentence to run concurrently.

2. Brief facts of the case is that during 1986 at Tiruvennainallur, Villupuram, Cuddalore and other places of South Arcot District Thiru.S.Muniappan (deceased), Block Development Officer-cum-Panchayat Union Commissioner, Thiru.Kothandapani (deceased), Manager, Thiru.N.Ramalingam, Accountant, Thiru.M.S.Palaniappan, Junior Assistant and Thiru.Thiyagarajan, Junior Assistant of Thiruvannainallur Panchayat Union along with the others entered into a criminal conspiracy to commit and abet each other in the commission of offences of cheating, criminal breach of trust, falsification of account in respect of purchase of electrical items for Thiruvannainallur Panchayat Union. Pursuant to the said criminal conspiracy, street light accessories for the Thiruvannainallur Panchayat Union were purchased at a inflated rate for Rs.17,240.50 from Nalli Enterprises represented by Thiru.Ponnuvel Gounder. Though Nalli Enterprises directly supplied the goods, records were created as if the materials were supplied by the Kandamangalam Agro Engineering and Service Co-operative Centre Limited so as to avoid open tender procedure. The difference in cost was shared between the approver R. Radhakrishnan [P.W.2], Regional Manager and the staff of Thiruvannainallur Panchayat Union. Records were fabricated to appear as if the transactions were genuine. The day book and Registers were manipulated. False entries were made in the records maintained by Thiruvannainallur Panchayat Union as well as the Kandamangalam Agro Engineering and Service Co-operative Centre Limited. The prosecution on registering the First Information Report (Ex.P23) on 28.03.1990 had completed the investigation and filed final report against Thiru.S.Muniappan, Thiru.D.Kothandapani (deceased); Thiru.N.Ramalingam; Thiru.S.Selvaraj and Thiru.L.P.Ponnuvel (deceased). The trial Court, considering the materials placed by the prosecution and taking note of the fact that Thiru.D.Kothandapani and Thiru.L.P.Ponnuvel by the time died, tried the remaining accused for the offence under Sections 120(b), 167, 477A, 420, 406 IPC and Section 5(2) r/w 5(1)(c) and 5(1)(d) of the Prevention of Corruption Act, 1947 and Section 109 of Indian Penal Code besides specific offences mentioned in the conspiracy charge.

3. To prove the case, the prosecution has examined 15 witnesses. 45 Exhibits were marked in support of the prosecution. A1 [Thiru.S.Muniappan], A2 [Thiru.D.Kothandapani] and A5 [Thiru.L.P.Ponnuvel] died pending trial and therefore, the case against them was recorded as abated.

4. As far as, A3 [Thiru.N.Ramalingam] is concerned, the trial Court has held him not guilty. A4 [Thiru.Selvaraj] Clerk of Thiruvannainallur Panchayat Union office was found guilty and sentenced to undergo (i) one year Rigorous Imprisonment for the offence under Sections 120(b); (ii) one year Rigorous Imprisonment for the offence under Section 167 and to pay a fine of Rs.1,000/- in default, to undergo 2 months Simple Imprisonment (iii) for the offence under Section 4477A to undergo 7 years Rigorous Imprisonment and to pay a fine of Rs.1,000/- in default to undergo one year Rigorous Imprisonment; (iv) for the offence under Section 420 IPC to undergo 7 years Rigorous Imprisonment and to pay a fine of Rs.1,000/-; (v) for the offence under Section 409 IPC to undergo 7 years Rigorous Imprisonment and to pay a fine of Rs.1,000/- in default to undergo one year Rigorous Imprisonment and (vi) to undergo 7 years Rigorou