Prevention of Corruption Act, 1988–Sec. 13(1)(d) r/w. 13(2) –Penal Code, 1860–Sec. 120B, 467, 468, 471, 477A–FIR was lodged against four persons–Two persons were not included in the charge-sheet–Only the appellant and drawing officer N were charge-sheeted–Appellant alone was convicted for the offence–Allegation was that all the accused persons entered into a criminal conspiracy to cause wrongful loss to State Exchequer and wrongful gain for them–How a single person can be held guilty of the misconduct/pecurinary advantage –Payment was used to be credited directly in the bank accounts of the home guards–Conduct of appellant even if accepted to be that of preparing bills on the basis of fraudulent duty charts show that at the most the acts of the appellant could be termed as ‘irregular’–Findings of conviction cannot be sustained.
