P. Velmurugan, J.

This Criminal Appeal has been arising out of the judgment of the learned trial Judge acquitting the respondents. The respondents are accused 1 and 2 in C.C.No.8 of 1999 on the file of the III Additional Sessions Judge (CBI Cases), Coimbatore for the offences punishable under sections 120(B) read with 420, 467, 468, 467 read with 471 and 13(2) read with 13(1) (d) of the Prevention of Corruption Act 1998.

2. The case of the prosecution is as follows :

The first respondent was working as Assistant Branch Manager in National Insurance Company Limited, Kangeyam branch during the Year 1991. He was maintaining SB Account Number 1 with Bharat Overseas Bank, Moolapalayam Branch and SB account No 716 with State Bank of India, Kangayam. As Assistant Branch Manager, he was empowered to order refund of premium already paid by the insured and to give special discount on the marine/ fire insurance policies and the second respondent was working as an Agent in National Insurance Company Limited, Erode Division during the year 1991. He is maintaining SB account No 6187 with UCO Bank Erode. He is closely known to the first respondent.

3. On 24.07.90, Marine Policy No.501405/2