(1.) The appellant is the accused in C.C.No.51 of 2003 on the files of the court below. The prosecution was for the offences punishable under Sections 7 and 13(1)(d) read with Section 13(2) of the Prevention of Corruption Act (for short 'the P.C. Act ').
(2.) The prosecution allegation is that the appellant, while working as Sales Tax Inspector at Amaravila Tile Factory Junction Sales Tax Check post, demanded and accepted Rs.150/- from PW1 on 11.10.2001 at about 1 p.m., as gratification other than legal remuneration, for allowing the vehicle of PW1 with taxable goods to pass through that check post without the payment of tax.
(3.) On the basis of Ext.P1 statement given by PW1, PW5 registered Ext.P2 FIR. Thereafter, a successful trap was arranged and the appellant was arrested. The tainted MO1 notes were recovered from the table of the appellant. PW2 and PW3 witnessed the transaction, which had taken place between PW1 and the appellant. After completing the investigation, PW5 filed the final report before the court below.