(1.) This is an appeal from the judgment & order of the Special Judge, Alipore, convicting the appellant; of an offence under Section 161, Penal Code, & sentencing him to rigorous imprisonment for eight months & to pay a fine of Rs. 3000 which includes a fine of Rs. 2000 as required by Section 9 (1), West Bengal Act XXI [21] of 1949; in default of payment of the fine a further sentence of rigorous imprisonment for four months is imposed by the Special Judge.
(2.) The case for the prosecution may be stated briefly.
(3.) The appellant was at all relevant times the Accounts Officer & Financial Adviser to the Deputy General Manager, Grains, East Indian Railway, Calcutta. In that capacity he is said to have accepted directly from G. H. M. Patel of Messrs G. C. Bose & Co. a sum of Rs. 2000 as gratification with the motive of facilitating the passing of outstanding bills of Messrs. G. C. Bose & Co. relating to the supply of potatoes & onions to the East Indian Railway Administration.