1. Appellant N. P. Jharia has been convicted under S.5(1)(e) read with S.5(2) of the Prevention of Corruption Act , 1947 (hereinafter to be referred to as the Act) and sentenced to rigorous imprisonment for three years and to a fine of Rs. 75,000/-.

2. It is not in dispute that the appellant was appointed as Sales Tax Officer on 16-9-1975 and he was occupying that post during the check period of 16-9-1975 to 31-12-1983. He was married to Pushpa Jharia (DW1) in the year 1969 and he has three children.

3. The prosecution case is that during the period 16-9-1975 to 31-12-1983 the appellant was in possession of pecuniary resources and property worth Rs.10,19,210/- as disproportionate to his known sources of income. A detailed discussion will be made later in this judgment. After investigation the Special Police Establishment had submitted "Final Report" on 1-3-1990 informing the Court that no offence is made out against the appellant. That final report was accepted by the Special Judge on 17-4-1990. But on 1-7-1992 the S.P.E. submitted an application before the Special Judge for permission for further investigation. The Special Judge permitted reinvestigation. Thereafter, the sanction f