Prevention of Corruption Act, 1988–Secs. 13(1)(d) & 13(2)–Conviction–Sustainability–Admitted case of the prosecution that the amount of loan had been transferred in the account of the complainant and he had withdrawn Rs. 40,000/- through cheque–Therefore, no work of complainant was pending before the appellant–Voice of appellant in the transcript has not been recognized by any of prosecution witnesses, especially the prosecution witnesses who were involved in getting the voice recorded–Case of appellant that the complainant had a grudge against him–Processing fees of the loan was neither paid by the complainant nor it was deducted from his bank account–Prosecution failed to prove beyond the reasonable doubt that any demand or acceptance of gratification was made out against the appellant–He deserves to be acquitted.