Ishan Chandra Das, J. - (1.) This criminal appeal has been directed, assailing the judgment and order of conviction dated 29th day of August 2012 passed by learned Special Judge, CBI Court, Alipore, 24 Parganas (South), in Special Case No. 1 of 2000 wherein the appellant was held guilty of the offence punishable under Sec. 5 (1) (e) read with Sec. 5 (2) of the Prevention of Corruption Act, 1947.
(2.) Facts of the case, in brief, as it emerges from the statement given in the First Information Report (Exhibit 41) at Page 1 of the Paper Book dated 20th day of February, 1987 is the following: - - "The appellant herein joined the Income Tax Department as an Inspector on the 22nd day of September, 1972 and his scale of pay was Rs. 210 - 480. In 1975 his pay was fixed in the scale of pay of Rs. 425 -800. On 10th day of March, 1982, the appellant was promoted to the rank of Income Tax Officer and the scale of pay was Rs. 650 -1200. Subsequently, his basic pay was enhanced to Rs. 2140/ - per month in the scale of pay of Rs. 2000 - 3500/ -, at the relevant point of time i.e. on 20th day of February, 1987 when the crime was reported and investigation was taken up, report was submitted against the appellant alleging that during the period from September, 1972 (dated 22nd day of September, 1972) to December, 1986, he had accumulated a sum of Rs. 3,74,289.94/ - which was disproportionate to his known sources of income and the appellant was brought before the Court concerned to answer the said charge of committing the offence, punishable under Sec. 5 (1) (e) read with Sec. 5 (2) of the Act."
(3.) At the commencement of trial, the appellant obviously pleaded 'not guilty' to the said charge and he claimed to be tried.;