1. This is a Criminal Appeal filed by the State, being represented by the Inspector of Police, Anti - Corruption Bureau, Eluru Range, Eluru, challenging the judgment, dated 13.02.2007 in C.C.No.1 of 2003, on the file of Special Judge for SPE and ACB Cases, Vijayawada (hereinafter will be referred to as "Special Judge"), where under the learned Special Judge, found the respondents herein i.e., Accused Officers ("A.O.1 and A.O.2" for short) not guilty of the charges under S.7 and S.13(1)(d) r/w 13(2) of Prevention of Corruption Act, 1988 ("P.C. Act" in short) and acquitted them under S.248(1) of the Code of Criminal Procedure ("Cr.P.C." for short).

2. The parties to this Criminal Appeal will hereinafter be referred as described before the trial Court for the sake of convenience.

3. The case of the prosecution, in brief, according to the charge sheet filed before the Court below is as follows:
(i) One Sri Katakam Venkata Subba Rao S/o Suryaranarayana, (P.W.1) is resident of Tanuku, who intended to open a seed shop, on 22.03.2002 went to the office of A.O.1 and produced the relevant documents and required Government challan before him and expressed his intention to open a seed shop and