(1.) THIS appeal had arisen out of the judgment in Special c. C. No. 1 of 1997 on the file of the Special Judge-cum-Chief Judicial magistrate, Coimbatore . The accused was charged under Section 13 (1) (e) r/w 13 (2) of the Prevention of corruption Act.
(2.) AFTER taking cognizance of the offence, the learned chief Judicial Magistrate issued summons to the accused and on his appearance copies under Section 207 of Cr. P. C. , were furnished to the accused and when charges were framed and explained to the accused he pleaded not guilty.
(3.) P. W. 1 is the Director of Commercial Tax Department, who had issued order of sanction for prosecution Ex P1 against the accused after applying her mind on the materials produced against the accused.