Hon’ble Prafulla C. Pant, J.

Both these appeals are directed against judgment and order dated 12.01.2000, passed by Special Judge, Anti Corruption, Dehradun, in C.B.I Case No. 3 of 1998, whereby said court has convicted accused/appellants Kesar Chand and Kishan Lal under Section 120B read with Section 420 I.P.C., and under Section 13(2) read with Section 13 (l) (d) of Prevention of Corruption Act, 1988, and under Section 420, 467, 468, 471 read with 468 and 201 of I.P.C. The accused/appellant Kesar Chand has been sentenced to rigorous imprisonment for a period of two years and directed to pay fine of Rs. 5000/- under Section 120B of I.P.C., rigorous imprisonment for a period of two years and directed to pay fine of Rs. 25,000/- under Section 420 of I.P.C., rigorous imprisonment for a period of four years and directed to pay fine of Rs. 25,000/- under Section 467 of I.P.C., rigorous imprisonment for a period of two years and directed to pay fine of Rs. 25,000/- under Section 468 of I.P.C., rigorous imprisonment for a period of two years and directed to pay fine of Rs. 5000/- under Section 471 of I.P.C., and rigorous imprisonment for a period of one year and directed to pay fine of Rs. 10,000/- under Section 201 of I.P.C. He has been further sentenced to rigorous imprisonment for a period of two years and directed to pay fine of Rs. 5000/- under Section 13 (2) of Prevention of Corruption Act, 1988. Accused/appellant Kishan Lal has been sentenced to rigorous imprisonment for a period of two years and directed to pay fine of Rs. 2,500/- under Section 120B of I.P.C., rigorous imprisonment for a period of two years and directed to pay fine of Rs. 2,500/- under Section 109 read with 420 of I.P.C., rigorous imprisonment for a period of two years and directed to pay fine of Rs. 2,500/- under Section 467 of I.P.C., rigorous imprisonment for a period of two years and directed to pay fine of Rs. 2,500/- under Section 471 of I.P.C. He has been further sentenced to rigorous imprisonment for a period of two years and directed to pay fine of Rs. 2,500/- under Section 13(2) of Prevention of Corruption Act, 1988.

2. Heard learned counsel for the parties, and perused the lower court record.

3. Prosecution story, in brief, is that accused/appellant Kesar Chand was functioning as Accounts Assistant, and accused/appellant Kishan Lal was working as Senior Section Officer with Northern Railways, at Divisional Railway Manager’s Office, Moradabad. Third co-accused P.D Ram,was the Assistant Divisional Accounts Officer of the said organization. In the year 1993, a contract was floated by Northern Railways, Moradabad, for leading and erecting the slabs with regard to which, tender of the Contractor Ravi Verma Prabhakar was accepted arid agreement No. 51/DRM/MB dated. 17.09.1993 (Ex. A15) was entered between the Railways and the contractor. The work was to be completed within eight months for an amount of Rs. 9,33,500/-. The supervision of work was to be done by Inspector of work Chandausi (PW -11) Mangat Singh. However, before the work even commenced the aforesaid accused conspired to cheat the railway administration by getting two forged bills amounting to Rs. 8,66,695/- dated 15.10.1993 and Rs. 8,99,140/- dated 12.11.1993, in the name of Contractor Ravi Verma Prabhakar and prepared the cheques, counter signed the same and issued for payment. Not only this, accused Kesar Chand said to have opened the fake Account No. 6/67 in the year 1993, in the name of Ravi Verma Prabhakar (Contractor) with State Bank of India, Branch Civil Lines, Moradabad, and deposited the two cheques of aforesaid amount, which were withdrawn through five cheques. The other accused/appellant P.D. Ram, the then Assistant Divisional Accounts Officer) said to be the third accused, who conspired with the accused/appellants. The First Information Report was got lodged by Arjun Singh Somwanshi, Assistant Divisional Accounts Officer, on the basis of which, C.B.I. registered C