(1.) I have heard learned counsel for the parties at some length.
(2.) THIS revision is directed against the judgment and order of acquittal dated 3rd November, 1988 passed by the learned Additional Sessions Judge, Amritsar.
(3.) LEARNED first appellate court acquitted the accused primarily for the short reason that the prosecution has not examined any witness except one, to prove that they had actually given the amount to the accused against the receipt and the accused had actually received the said amount from them. Secondly that there was no proper authorisation in favour of the accused empowering him to collect the revenue on behalf of the Corporation and to issue receipts as competent officer.