Judgment

Uday Umesh Lalit, J.

1. This appeal arises out of judgment and order dated 27.07.2011 passed by the High Court of Karnataka at Bangalore in Criminal Appeal No.1057 of 2005 setting aside the judgment of acquittal passed by the Special Judge at Mysore in Special Case No.95 of 1995 and convicting the appellant herein for the offences punishable under Section 7 and 13(1)(d) read with Section 13(2) of the Prevention of Corruption Act, 1988 (for short ‘the PC Act’)

2. According to the prosecution complainant Jayaramu was the proprietor of Murugan Furniture and Woodworks and because of arrears of sales tax in the sum of Rs.30,302/-the machinery in his factory was sealed. He had therefore filed writ petition in which the High Court had directed the authorities to consider his representation and that upon payment of 50 per cent of the amount in question, the attachment be lifted and the machinery be released in his favour. In this connection he approached the appellant who was then working as Commercial Tax Inspector (Recovery) and was told that for removal of seals, Rs.1,000/-would be required to be paid to the appellant by way of gratification. The complainant then approached Lokayu