1. This is an appeal against the judgment and order, dated 16.01.2010, passed, in Special Case No. 42 of 2004, by the learned Special Judge, Central Bureau of Investigation (in short, CBI), Assam, Guwahati, convicting the accused - appellant under S.13(2) read with S.13(1)(e) of the Prevention of Corruption Act, 1988 (in short, 'the PC Act'), and sentencing him to undergo simple imprisonment for a period of three years with fine of Rs.5,00,000/- and, in default of payment of fine, undergo simple imprisonment for a further period of 1 ½ years.

2. The case of the prosecution may, in brief, be described as under:
(i) Superintendent of Police, CBI (Anti - Corruption), Guwahati, lodged an Ejahar, on 18.02.97, alleging, inter alia, that while appellant had been working as Manager, Hindustan Fertilizer Corporation Ltd (hereinafter referred to as, 'the HFCL'), from the year 1969 to 1994, he had amassed assets disproportionate to his known source of income and, in this regard, it was alleged that though income of the appellant, from all known sources, during his service career, was Rs.12,67,035/-, he was found to have amassed assets to the tune of Rs.7,40,641/- upon excluding expenses, wh