Convictions of conspiracy and corruption under IPC and Prevention of Corruption Act cannot stand without sufficient corroborative evidence alongside accomplice testimonies.

1The learned Special Judge for CBI cases, Visakhapatnam tried eight persons as A1 to A8 in C. C. No. 8/95 and by his judgment dated 19-1-1998, while acquitting A5 and A7, however, found A1, A2, A3, A4, A6, A8 guilty of the alleged offences punishable under S.120(B), 465 of IPC and S.13 (1)(d)(ii) read with 13(2) of Prevention of Corruption Act . On his finding that the above accused persons were guilty, the learned Judge awarded the following sentences.

2. A - 1 was convicted for the offence punishable under S.120 - B, IPC and sentenced to undergo rigorous imprisonment for a period of two years and to pay a fine of Rs.1000/- in default to suffer simple imprisonment for a period of 3 months; for the offence punishable under S.465, IPC to undergo rigorous imprisonment for a period of 2 years; and for the offence punishable under S.13(1)(d)(ii) read with S.13(2) of Prevention of Corruption Act to undergo rigorous imprisonment for a period of 3 years and to pay a fine of Rs.2000/- in default to undergo simple imprisonment for three months;

3. A - 2 and A - 4 were convicted for the offences punishable under S.120 - B and 420, IPC and 13(1)(d)(ii) read with 13(2) of Prevention of Corruption Act and each of them were sentenced to undergo rigorous imprisonment for a period of 2 years and to pay a fine of Rs.1,000/- in default to undergo simple imprisonment for 3 months, under each count;

4. A - 3 was convicted for the offences punishable under S.120 - B and 420, IPC and sentenced to undergo rigorous imprisonment for a period of 5 years and to pay a fine of Rs.5000/- in default to undergo simple imprisonment for six months, under each count; and for the offences punishable under S.465 and S.471, IPC, he was convicted and sentenced to undergo rigorous imprisonment for a period of one year under each count;

5. A - 6 and A - 8 were convicted for the offences punishable under S.120 - B and 420, IPC and each of them were sentenced to undergo rigorous imprisonment for a period of two years and to pay a fine of Rs.1000/- in default to undergo simple imprisonment for 3 months, under each count. The above sentences imposed were ordered to run concurrently.

6. Against the said conviction and sentences, A1 preferred Crl. A. No. 226/98, A2 preferred Crl. A. No. 102/98, A3 preferred Crl. A. No. 258/98, A4 preferred Crl. A. No. 209/98, A6 preferred Crl. A. No. 125/98 and A8 preferred Crl. A. No. 106/98.

7. As the point involved in all these appeals is the same and against the conviction and sentence in C. C. No. 8/1995, all the appeals are disposed by this common judgment.

8. For the sake of convenience and brevity, the appellants herein are referred to as they were arrayed in C. C. No. 8/95.

9. Basing on the charge sheet filed by the CBI, the learned trial Judge framed the following charges against the accused and the substance of the charges is as under : -

Charge No.1 : - That A1 to A8, E. Subash and Sk. Basha during the year 1989 at Vijayawada and other places, agreed to do an illegal act viz., to cheat the Income - tax Department to a tune of Rs.3,92,552/- by illegal means viz., filing bogus Income - tax returns in the name of fictitious persons and fraudulently claiming tax refunds by enclosing false and forged TDS certificates purported to have been issued by ; the Executive Engineer, NSC Division at Tiruvur and Mylavaram and in pursuance of the said agreement A3 with the help of A7 and A8 f