Maheswaran, J. - (1.)THE appellant Ramaswami has been convicted of an offence punishable under S. 5(1)(d) read with S. 5(2) of the Prevention of Corruption Act, (Act 2 of 1947), by the learned First Additional Sessions Judge, Madras and was sentenced to rigorous imprisonment for four years and to a fine of Rs. 1,000.
(2.)THE facts leading to his conviction need narration. The appellant Ramaswami was at the material time a Revenue Inspector at the Taluk office, Edward Elliots Road, Madras -4. P.W.I, Moramed Ibrahim, a transport contractor, residing at No 101/1, Mowbrays ' Road, Madras, applied on 14th February, 1975 to the Tahsildar, Mylapore, Madras, for a solvency certificate to the value of Rs. 3,00,000, for submission to the Collector's Offices, Cuddalore In connection with a tender in respect of his transport business. This solvency certificate should be produced by him before 25th February, 1975. Pressed for time, he approached on 17th February, 1975, the appellant who is called Revenue Inspector No. 3 in the Taluk Office.
The appellant demanded of P.W. l a sum of Rs. 1,500 as illegal gratification far getting the solvency certificate. He informed P.W.1 that chat money is required for paying the Tahsildar and the Deputy Tahsildar also, P.W.1 then upon told the appellant that he has got documents to prove the value and the ownership of the property and that such a solvency certificate could be granted without any money being paid to the appellant. The appellant told P.W. l to go over to the taluk office on the next day and accordingly on 18th February, 1975 P.W.1 went to the taluk off ice at about 3 p.m. with necessary documents and told the appellant that he has also applied for an encumbrance certificate, but the appellant told P.W.1 that all those certificates are not necessary and that if the amount which he asked for is not paid, the matter will be delayed. The perplexed businessman, P.W.1 saw the Tahsildar at the Office, who asked him to see the Deputy Tahsildar. On the direction of the Deputy Tahsildar, P.W.1 took the appellant and saw the Deputy Tahsildar. The Deputy Tahsildar told the appellant that be himself should decide these matters and should not send the parties to him. The appellant and P.W.1 came out of the room of the Deputy Tahsildar and the appellant made it clear to P.W.1 that as he required solvency certificate to the value of Rs. 3,00,000, he has to pay Rs. 1,500 at the rate of Rs. 500 per lakh and that such a practice of receiving money is prevalent in the taluk office. Thereupon, P.W. l restricted his claim for a solvency certificate to the value of Rs. 2,00,000 and promised to bring Rs. 1,000 on the next day.

(3.)BUT , on 19th February, 1975 P.W,1 proceeded to the office of the Deputy Superintendent of Police. Vigilance and Anti -Corruption, T. Nagar, Madras and saw P.W.6, Sundararajan, Deputy Superintendent of Police, Vigilance and Anti Corruption and informed him about the demand made on him by the appellant. P.W.6 wanted P.W. l to give a written complaint. P.W. l gave Ex.P 13 a report in writing. P.W.6 registered it as Crime No. l of 1976 under S. 161, I.P.C. Ex. P12 is the F.I R in the case. He instructed P.W. l to see him in his office at 2 p.m. with the amount he proposed to pay as bribe to the appellant. P.W.6 directed P.W.5 Ramachandran, Inspector of Police, Vigilance and Anti -Corruption, to procure two official witnesses. He accordingly got P.W.2, Manickam, a Junior Engineer, employed in the Industries and Commerce Department and Dr. Karthikeyan, a Veterinary Assistant Surgeon, P.W. l went to the office of P.W.6 as directed and there he was introduced to P.W.2 and Dr. Karthikeyan and then P.W. l produced seven (7) hundred rupees in denominations of hundred rupees and fifteen(15) twenty rupee currency notes. P.W.6 smeared Phenolphthalein powder en the currency notes and P.W. 2 and Dr. Karthikeyan handled the currency notes at the request of P.W.6. Later they dipped their fingers in sodium carbonate solution already prepared and kept there and the solution turned pink. The significance of the test was explained to those witnesses and also to P.W. l. P.W.6 then recorded the serial numbers of the currency notes in a mahazar attested by P.W.2 and Dr. Karthikeyan and then returned the currency notes to P.W. l. P.W.6 gave a tape recorder to P.W. l directing him to keep it concealed on his person and accordingly he kept it in his waist and he also asked him to switch it on when entering toe taluk office and switch It off after ho leaves the taluk Office. P.W.6 further instructed P.W. I to give a signal if the appellant accepts the money which he proposed to give. He then asked P.W.1 to proceed in a car and P.W.1 did accordingly. Later, P.W.6 Instructed a team of inspectors to follow his car and they parked the car in a lane adjacent to Rajeswari Kalyana Mandapam and instructed P.W.S to proceed by walk and remain in Jammi buildings. P.W.6 followed P.W.1 in another car along with P.W.2 and Dr. Karthikeyan and P.W 6, P.W.2 and Dr. Karthikeyan remained at the Royapettah High Road, near the Taluk office. P.W.1 came out and gave the signal and after that P.W.6 proceeded along with P.W.2 and Dr. Karthikeyan to the Deputy Tahsildar's (P.W.3's) room and disclosed his identity and wanted P.W.3 to point out Revenue Inspector No. 3. P.W.3 pointed out to the appellant in the central hall and P.W.6 took the appellant to the Tahsildar's room and introduced himself and the two witnesses to the Tahsildar and asked the appellant to produce the sum of Rs. 1,000 which he has received, but the appellant denied having received any money. P.W, 6 then conducted phenolphthalein test on him. The appellant was asked to dip his fingers in the sodium carbonate solution and his fingers turned pink. At that time P.W.5 came and informed P.W.6 that the money was passed on to A.2, one Krishnan, a last grade Government servant working in the Revenue department. P.W.6 asked the Deputy Tahsildar, P.W.3 to produce Krishnan who was a co -accused with the appellant. P.W.3 produced him and the co -accused produced the money, M.O.1 series from his pocket and phenolphthalein test was conducted on the co -accused also and his fingers also turned pink. The numbers of the currency notes noted by P.W.6 accorded with the numbers of the bunch of currency notes M.O.1 series, produced by the co -accused. He sent for P.W.1 and played the tape recorded in the presence of the Tahsildar and then removed the Cassette containing the tape and sealed it in a cover and he arrested the appellant and Krishnan, the co -accused and addressed the Collector of Madras through the Director of Vigilance and Anti -Corruption to accord sanction for the prosecution of the appellant and the other accused. The successor to P. W.6 filed the charge -sheet in the case.