THE HONOURABLE SRI JUSTICE K.SURENDER CRIMINAL APPEAL No.1302 OF 2011

JUDGMENT:

The State, aggrieved by the acquittal of the respondents/A-1 and A-2, is questioning the judgment dated 23.05.2011 in S.C.No.20 of 2010, on the file of II Additional Special Judge for SPE & ACB Cases, Hyderabad. The offences alleged against the accused are under Sections 7 and 13(1)(d) r/w. 13(2) of Prevention of Corruption Act, 1998, and 34 of IPC.

2. Heard Sri T.Bala Mohan Reddy, learned Special Public Prosecutor for ACB cases and Sri T.Aditya, learned counsel for respondents.

3. A-1 died, and accordingly, the appeal against him was abated on 11.04.2025.

4. The Appeal is heard insofar as A-2 is concerned.

5. P.W.1 is the defacto complainant. According to him, he was the Proprietor of Sri Sai Binding Works. He used to purchase raw material from Vijayawada and Hyderabad which included taxes. On 13.06.2003, A-1 went to his shop and verified the details of bills and accordingly levied Rs.1,809/- for the year 2002-03 and Rs.7,171/- for the year 2003-04. On 18.06.2003, A-1 informed P.W.1 that an amount of Rs.8,980/- has to be paid as tax. Further, penalty of Rs.2,000/- was levied as user charges. P.W.1 paid the