J U D G M E N T

This criminal appeal has been preferred by the State seeking to set aside the judgment of acquittal of the respondent/accused passed in Special Case No.03 of 2014, dated 20.09.2016 by the Special Court for trial of the cases under the Prevention of Corruption Act, Tirunelveli and convict the respondent/accused for the offence under Sections 7 and 13(2) r/w 13(1)(d) of the Prevention of Corruption Act, 1988.

2.The case in brief:-

PW2-S.Palanisamy is the resident of Kandiaperi, Village, Tirunelveli District and doing house site brokerage business. The accused was working as Revenue Inspector during the relevant period of time. PW2 was owning the house site at Poolankudiruppu in Kunathoor Village and for the purpose of put up a construction, he intended to obtain loan from the Central Co-operative Bank. As per the instructions of the Manager of the said Bank, he has to obtain income certificate from the concerned Revenue Department. So on 21.01.2002, he went to the Taluk Office, Tirunelveli and submitted a petition before the Deputy Tashildhar. That petition was forwarded to the concerned Revenue Inspector. The concerned Revenue Inspector was not available in the seat at