(1.) We heard Sri Siddharth Dave, learned Senior Counsel appearing for the appellant and Ms. Aishwarya Bhati, learned Additional Solicitor General appearing for the respondent- Central Bureau of Investigation.
(2.) The issue turns on a narrow compass as to whether the conviction of the appellant under Sec. 13(1)(d) of the Prevention of Corruption Act, 1988 (P.C Act) read with Sec. 120B of the Indian Penal Code, 1860 (IPC) can be sustained, when there is a clear finding of no pecuniary advantage having been obtained by them. A clear error committed by the High Court, while acquitting the accused under the various provisions including Sec. 420 under the IPC, but not challenged by the CBI in which event the benefit necessarily has to inure to the accused.
(3.) The investigation was initiated on a complaint received from the Veterinary Department of the State of Assam regarding loss of Rs.5,97,200.00 having been occasioned by reason of submission of false RCC Bills for supply of medicines, which were never supplied, but payments made to a fictious firm. Seven persons were charge-sheeted, out of which four were convicted and sentenced by the trial court and three, acquitted. The three convicted filed appeal before the High Court in which one person, the accountant who passed the bill was acquitted and the appellant herein, who was the in-charge of the store and the other accused, the storekeeper, were convicted under Sec. 13(1)(d) of the Act.