R. C. PATNALK. J, J.

( 1 ) -THIS appeal arises from a decision of the Special Judge, Vigilance, Sambalpur convicting the appellant under section 161 of the Indian Penal Code and section 5 (2) read with section 5 (1) (d) of the Prevention of Corruption Act and sentencing him to undergo R. I. for one year under section 161 I. P. C. and R. I. for one year and to pay a fine of Rs. 500/- in default to undergo R. I. for three months under section 5 (2) of the Prevention of Corruption Act with a direction that the substantive sentences were to run concurrently.

( 2 ) THE appellant was working as a Sub-Inspector of Excise at Navarangpur in the district of Koraput in July, 1980. P. Maleswar Rao (P. W. 2) had been granted a licence to deal with Mahua flowers. As licensee, he was to submit monthly statements to the appellant who was to scrutinize and forward the same to the Superintendent of Excise. When monthly returns for the months of March and April, 1980, were submitted to the appellant by P. W. 2 he told him that unless he was paid at the rate of Rs. 25/- per return, he would not accept the same. Towards end of June, 1980, P. W. 2 submitted his returns for the months of April, and May.