JUDGMENT

R. N. BISWAL, J.— Both the appeals having been arisen out of a common judgment, the same were heard together and a common judgment is passed thereon.

2. The Appellants call in question the judgment and order dated 20.6.1995 passed by the Special Judge (Vigilance), Sambalpur in T.R.Case No. 13 of 1988 convicting the accused-Appellant Ramakrushna Sahu for the offence under Section 5 (2) read with Section 5(1)(c)/5(1)(d) of the Prevention of Corruption Act, 1947 (hereinafter referred to as ‘the P.C.Act’) and Sections 409/467 of IPC and sentencing him to undergo R.I. for three years on each count and convicting Appellant Manoranjan Purohit under Section 5(2) read with Section 5 (1)(c)/5(1)(d) of the P.C.Act and Sections 409/467/109 of IPC and sentencing him to undergo imprisonment for one year on each count.

3. Shorn of unnecessary details the case of the prosecu¬tion is that Rama Krushna Sahu (hereinafter referred to as Appellant No. 1) while serving as Industries Promotion Officer (I.P.O. in short) of Dhankauda Block under Sambalpur district, was also in charge of the office of Managing Director, Dhankauda Tile making Co-operative Society (in short ‘the Co.Operative Society’