(1.) Heard learned counsel for the accused appellant and also learned public Prosecutor.
(2.) This appeal has been preferred on behalf of accused-Niranjan Kumar Sharma assailing the judgment dated 30.06.2016 passed by learned Special Judge, Prevention of Corruption Act, Alwar, whereby the accused-appellant has been held guilty for the offence punishable under Sections 13(2) r/w Section 13(1)(d)(i)(ii)(iii) of Prevention of Corruption Act, 1988 ('the Act of 1988').
(3.) Succinctly stated, facts giving rise to this appeal are that accused-Niranjan Kumar Sharma, on his transfer from the post of Excise Inspector Bhiwadi handed over his charge to Ganga Ram Meena on 26th September, 1996. As per the entry made in stock register of M/s Chachet Pharmaceuticals Ltd. there was stock of 10000 litres of rectified spirit. But on physical verification NIL stock was found. The concern clerk Vijay Prakash informed that Mr. Sharma made an entry on 26th September, 1996 in the concern register showing transfer of the same to M/s. Samrat Bottlers. On making query from M/s Chachet Pharmaceuticals Ltd., they confirmed the fact stating that it was sold to M/s. Samrat Bottlers vide Permit No. 1 dated 26th May, 1995. But M/s. Samrat Bottlers denied this fact stating that because the rates could not be finalized, they didn't receive rectified spirit.