G. Jayachandran, J.

1. These two appeals are directed against the judgment passed by the Chief Judicial Magistrate-cum-Special Judge, Krishnagiri in Spl. C.C. No. 46 of 2007 holding both the accused K. Chandrasekar (A1) Senior Grade Inspector and E. Vijaya (A2) Assistant Commercial Tax Officer working at Hosur Commercial Tax Check Post guilty of the offences under Sections 7 and 13(2) r/w 13(1)(d) of the Prevention of Corruption Act, 1988. The trial Court sentenced the accused to undergo six months Rigorous Imprisonment and to pay a fine of Rs. 1,000/- in default to undergo one month Simple Imprisonment for the offence under Section 7 of the Prevention Corruption Act, 1988 and to undergo one year Rigorous Imprisonment and to pay a fine of Rs. 1,000/- in default to undergo one month Simple Imprisonment for the offence under Section 13(1)(d) r/w 13(2) of the Prevention of Corruption Act, 1988. Aggrieved by the said conviction and sentence, the legal representatives of Chandrasekar (A1) had preferred Crl.A. No. 333 of 2017 and the second accused Vijaya had preferred Crl.A. No. 735 of 2016.

2. The facts leading to these appeals are as follows:

M/s. Aishwarya Handloom Private Lim