Prevention of Corruption Act, 1988–Secs. 7 & 13(1)(d) r/w. 13(2)–Evidence Act, 1972–Sec. 65-B–Acquittal from the offence–Though the recovery of tainted currency not was established yet there was no work pending with the respondent pertaining to the complainant’s fathers land–Respondent was not in a position to assist with the work of rectification/correction of the concerned land record–Concerned work can be done only by the SDM or Tehsildar–Further, the prosecution failed to produce the certificate u/s. 65-B of the Evidence Act as regard to the transcript–Held, acquittal was justified.