JUDGMENT :

T. Nandakumar Singh, J.

1. This appeal is directed against the judgment and order dated 23.06.2009 convicting the accused/appellant u/s 7 as well as Section 13(1)(d)(i) read with Section 13(2) of the P.C. Act and sentencing him to undergo rigorous imprisonment of 6 months and fine of Rs. 10,000/- in default of payment thereof and further imprisonment of 2 months for the offence u/s 7 of the P.C. Act and further sentenced to undergo imprisonment for 1 year and imposition of fine of Rs. 20,000/- in default thereof to undergo further imprisonment for 4 months for the offence u/s 13(1)(d)(i) of the P.C. Act. Heard Mr. S.P. Mahanta, learned counsel appearing for the appellant/accused and Mr. V.K. Jindal, learned senior counsel appearing for the respondents-CBI.

2. The prosecution case is miraculously mentioned in the impugned judgment and order dated 23.06.2009. However, for appreciation of the evidence for the prosecution and also to see if the sufficient materials have been made out by the appellant/accused for interfering the impugned judgment and order dated 23.06.2009, a gist of the prosecution case is recapitulated as under:-

2.1. The contract work for the construction of hospital building for 200 bedded hospital expansion and services projects of the NEIGRIHMS at Shillong was awarded to the Engineering Projects (India) Limited (for short "EPIL") by the Hospital Services Consultancy Corporation (for short "HSCC") representing the NEIGRIHMS vide P.O. No. CAL/MMD/358/013IV dated 02.12.2002. The accused/appellant is the Senior Manager in HSCC at Shillong. The NEIGRIHMS project was divided into four packages:-

(i) Housing

(ii) 300 bedded hospital

(iii) 200 bedded hospital expansion and

(iv) Nursing College, Auditorium etc.

2.2. The contract work at Package No. 3 i.e. 200 bedded hospital expansion was with the EPIL, the proximate value was Rs. 62 crores and the contract work of Package No. 4 awarded to the Unity Infra Project was of the proximate value of Rs. 27 crores. The appellant/accused, Shri S.K. Gupta, was in charged for the Packages No. 1 & 3. The contract work of the Package No. 3 awarded to the EPIL was again sub-contracted to the M/s. Parekh Premier Private Limited, Kolkatta (for short "PPPL") by the EPIL. For payment of any item of the work, PPPL submitted under R/A Bill to the EPIL, who in its turn again submitted to the HSCC. The HSCC made the payment to the EPIL and in its turn released the R/A Bill to the PPPL. The execution of the contract work by the PPPL consists of excavation of hard rock and ordinary rock. The PPPL submitted the 14th R/A Bill for the month of March, 2004 amounting to Rs. 7,87,520.75/-, which includes the claim for excavation of hard rock -- 1159.71 cubic meters @ Rs. 380/- cubic meter amounting to Rs. 4,40,689/- of the EPIL. There was a difference of payment between hard rock and ordinary rock for the sum of Rs. 2,76,300/-. The EPIL in its turn submitted their 18th R/A Bill for the month of March, 2004 to the HSCC, which includes the 14th R/A Bill of PPPL. The said bill for the hard rock was checked and certified by the appellant/accused, Mr. S.K. Gupta.

2.3. Shri Jayanta Kumar Dhar, PW 1 filed a written complaint dated 04.08.2004 to the Superintendent of Police, CBI, Guwahati, Assam against the appellant/accused, Shri S.K. Gupta, Senior Manager (Tech) HSCC, Shillong, alleging that the said contract of the PPPL with the EPIL is back to back basis as they are having with HSCC. Hence, the payment of any item to the PPPL shall be released by the EPIL only after they get the payment from the HSCC. The payment was made to the EPIL, who in its turn made the payment after certified by the appellant/accused Shri S.K. Gupta, being the Senior Manager (Tech) of the HSCC. During the execution of the work, PPPL had excavated substantial quantity of hard rock which is much beyond the quantity stipulated in the bill of the PPPL. With great difficulty and persistent request by the PPPL to the appellant/accus