Prafulla C. Pant, J.

1) This appeal, preferred under Section 374 of Code of Criminal Procedure 1973, (for short Cr.P.C.) is directed against the judgment and order dated 23.02.2000, passed by Special Judge Anti-Corruption, Dehradun in C.B.I.; Case No. 1 of 1975, whereby said court has convicted the accused/appellant Babu Ram Sant under Section 5(2) read with Section 5(1)(e) of Prevention of the Corruption Act, 1947, and sentenced him to imprisonment for a period of one year and directed to pay fine of Rs. 500/-. The trial court has further directed that out of Rs. 2,20,300/- (recovered and seized amount, at the time of raid by C.B.I.) a sum of Rs. 2,08,624.52 be confiscated in favour of the State. Accused/appellant Babu Ram Sant has died during pendency of this appeal, and his widow Smt. Sarswati Devi is pursuing the appeal under proviso to Section 394 Cr.P.C..

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

3) Prosecution story in brief is that accused/appellant Babu Ram Sant was an Income Tax Recovery Officer posted at Agra, who was arrested on 11.05.1971 by Central Bureau of Investigation (for short C.B.I.) in connection with a trap case of acc