JUDGMENT :

ABHAY S. OKA, J.

Leave granted.

1. The Special Court under the Prevention of Corruption Act, 1988 (for short ‘the PC Act’) convicted the appellant for the offences punishable under Sections 7 and 13 (1)(d) read with Section 13(2) of the PC Act. The order of conviction has been confirmed in appeal by the High Court of Telangana.

2. The prosecution case, in brief, is that the appellant was working as a Commercial Tax Officer at Secunderabad. PW-1 Shri R. Seetharamulu @ Sharma is the complainant. PW-1 was working at the relevant time as a supervisor in Farmers’ Service Co-operative Society (for short ‘the said Society’). He was doing the work of filing returns of commercial tax of the said Society. Though the assessment of the said Society for the year 1997-98 was completed, till February 2000, the returns of the said Society for the year 1996-97 remained pending for assessment. The appellant issued a notice dated 14th February 2000 calling upon the said Society to produce cash book, general ledger, and purchase and sales statements for the year 1996-97. In February 2000, on the instructions of the Managing Director of the said Society, PW-1 attended the office of the appellant