J U D G M E N T

This appeal is at the instance of the sole accused in C.C.No.35 of 2008 on the files of the Enquiry Commissioner and Special Judge, Thiruvananthapuram, and he assails the verdict in the above case dated 14.01.2011. State of Kerala represented by the Public Prosecutor is the respondent.

2. Heard the learned counsel for the appellant/accused as well as the learned Public Prosecutor. Perused the verdict under challenge and the records of the Special Court.

3. The case of the prosecution is that the accused while working as a Sales Tax Officer (Enquiry) attached to the Deputy Commissioner of Commercial Taxes, Vanchiyoor, Thiruvananthapuram, also held the charge of Luxury Tax Officer form 27.05.2005 to 28.02.2006. While holding the post of Luxury Tax Officer, the accused demanded gratification other than legal remuneration to the tune of Rs.3,000/- as a motive for reducing the luxury tax for the year 2004-05 which was levied on Hotel California. The further case of the prosecution is that thereafter at 12.20 p.m on 28.02.2006 the accused again repeated the demand and pursuant thereto he had accepted Rs.3,000/- from the complainant. Thus the prosecution alleges commission of