JUDGMENT R.L.Khurana, J. (Oral): The appellant hereinafter referred to as the accused stands convicted and sentenced by the learned Special Judge. Una in Corruption Case No.2/1991 vide judgment dated 8.11.1993 as under:- Sr No. Offence for which convicted. Sentence imposed 1. Under Section 7 of the Prevention of Corruption Act, 1988. Rigorous imprisonment for fine year and fine of Rs. 1,001)/-. In default of payment of fine, rigorous imprisonment for a further contd.. period of three months. Section 13(2) of the prevention of Corruption Act, 1988 Rigorous imprisonment for a period.. , of one year and fine of Rs. 1,000/-. s In default of the payment of fine, rigorous imprisonment for a further, r period of three months. The two substantive sentences of imprisonment imposed upon the accused on each of the two counts were ordered to run concurrently. 2. Briefly stated, the prosecution story is this. In the year 1988 the accused was working as a Settlement Patwari and posted in the patwari circle. Kuthar Khurd. On Garib Dass, father of PW.I Wattam chand is cultivating the land measuring 9 Kanals 1 Marias comprising of old Khasara No. 506. This land later on came to be bifurcated into two parts measuring 4 khasra No.1306 marlas and 4 kanals 11 maries respectively and new khasra numbers therefore were allotted, namely* khasra No. 1518 and 1590. On the coining into force of the H P. Tenancy and Land Reforms Act, 1972, proprietary rights qua the land measuring 4kanals 10 marias comprising of khasra No. 1518 were conferred upon Garib Dass in the year 1982. The proprietary rights qua the remaining and measuring 4 kanals 11 marlas comprising of Khasra No. 1590 were not, however, conferred, since no mutation in this regard was entered by the concerned Patwari. PW. l Wattan Chand approached the accused for the purpose of entering the mutation qua the proprietary rights in respect of khasra No. 1590 in favour of his father. The accused in alleged to have demanded illegal gratification of Rs.400/- for recording the necessary mutation. Jinee PW.i was not having the requisite amount, he came back. Again on 7.5.88 PW.l Wattan Chand approached the accused with the similar request. The accused in alleged to have demanded illegal gratification of Rs.400/- for recording the necessary mutation. Jinee PW.i was not having the requisite amount, he came back. Again on 7.5.88 PW.l Wattan Chand approached the accused with the similar request. On such day, the accused is alleged to have told PW.l that though normally, he was charging ks.100/- per kanal for the purpose of entering the mutation, he would be charging only Rs.400/- for recording the mutation in respect of the land measuring 4 kanals 11 marlas in-favour of the father of PW. 1. After promising to come again with the requisite money, PW. 1 Wattan Chand returned and went straight to the Anti Corruption Unit at Una alongwith one Amar Chand, the then Municipal Counsellor of Una. The matter was reported to Inspector Sita Ram, who recorded the statement of PW. 1 under Section 154, Cr.P.C. and sent the same to Hamirpur for the purpose of registration of the case and he thereafter proceeded to constitute a raiding party for the purpose of laying a trap.PW. I Wattan Chand produced three one-hundred note and two fifty rupees notes before inspector Sita Rrm. Such notes recording its number and preparing the requisite memo in this regard returned the same to PW. 1 with the specific instruction that he should hand over such notes to the accused only on demand. A demonstration of mixing the solution of phenolphthalein powder and sodium carbonate power was also carried out in order to show the members of the raiding party the re-action of such mixing of two solutions. One Ram Kishan and Arjan Singh, the then Executive Magistrate (Tehsildar) Una were joined as member of the raiding party. PW.l was directed to proceed to the patwark-hana where the accused was having his office, accompanied by Ram Kishan. Instructions were also given to PW. Ram Kishan to give a signal to the police party after the money was paid to the accused. 3. PW. 1 Wattan Chand accompanied by PW. Ram Kishan went to the patwarkhana. The raiding party followed them by keeping a reasonable istancc. At the patwarkhana on the demand of the accused. PV . I Wattan Chand paid a sum of Rs.400/- to the accrued in the form of the treated currency notes. 3. PW. 1 Wattan Chand accompanied by PW. Ram Kishan went to the patwarkhana. The raiding party followed them by keeping a reasonable istancc. At the patwarkhana on the demand of the accused. PV . I Wattan Chand paid a sum of Rs.400/- to the accrued in the form of the treated currency notes. After such currency notes were handed over to the accused, he counted the same and kept them in a register. On a single having been received from PW.2 Ram Kishan, a raid wt.» conducted. The accused was apprehended. His hands were secured by holding him by the wrist. He was asked to wash his hands and when the solution of sodium carbonate was mixed with such hand wash, its colour turned into pink. The hand wash was transferred into a nip. sealed and taken into possession. Thereafter, the accused on having been demanded by PW. Sita Ram, produced the currency notes by taking them out of the register. The notes as well as the register were taken into possession. 4. After the completion of investigation and after obtaining the requisite sanction from the competent authority, the accused was chicaned and sent up for trial. 5. Initially, charge under Section 161. IPC and under Section 5(2) of the Prevention of Corruption Act. 1947 was framed against the accused, to which he pleaded not guilty. However, during i.-c course of evidence, such charge was amended in view of the fact that the Prevention of Corruption Act. 1988 in the meanwhile had come into operation. The accused was thus charged for the offence under Section 7 and. 13(2) of the Prevention of Corruption Act. 1988. The accused pleaded not guilty. The case of the accused during the course of the trial has been that he has been falsely implicated in the present case. The defence put forth by the accused is reflected in the answer given to Question No.22 of his statement recorded under Section 313, code of Criminal Procedure. Which is to the following effect:- "I am innocent. I did not demand any bribe from Wattan Chnnd PW nor I accepted the bribe nor it was recovered from me. There is hind measuring 1 kanal 8 marla situated at village Kuthyr Khurd which is owned by Pirthi and Mangal of village Madanpur. Which is to the following effect:- "I am innocent. I did not demand any bribe from Wattan Chnnd PW nor I accepted the bribe nor it was recovered from me. There is hind measuring 1 kanal 8 marla situated at village Kuthyr Khurd which is owned by Pirthi and Mangal of village Madanpur. This land re in fact in cultivation possession of Garib Dass and Wattan Chand for the last in any years without entry in the revenue record in their name. Waltan Chand and Garib Dass asked me to make possessor entry in their name in the record to which I refused. Wattan Chand and Garib Dass had altercation with me. The mutation of the land measuring 4 Kanal II) marla was sanctioned on 8.1.82 in favour of father of PW.l I entered the mutation of liic land measuring 4 kanal II marla bearing khasra No. 1590 on 19.4.188 alongwith three other mutations in all four mutations, i.e. I64S to 1651 and intimation through Chowkidar was given to Wattan Cluind and Garib Dass. Wattan Chand signed the intimation in Hindi. This intimation dated 19.4.1 }<8 was to appear for mutation before authorities on 20.4.88. Garib Dass mortgaged with bank his half share in the land bearing khasra No. 288 measuring 1 kanal 17 marla for Rs. 1000/-. He asked me not to make entry of loan and mortgage in the revenue record to which I did not agree. I was Working in the kitchen and preparing tea. Watten Chand had entered into my room alone and he got me intangled in this false case. I was reinstated by Sh. S .S.Parmar. Divisional Commissioner, Kangra vide his order dated 3.7.89. The nephew of Wattan Chand PW has already taken the copy of jam abandi of khata No.250/424 on 30.3.188 vide receipt No.62. The name of nephew is Ranjit Kumar." 6. The accused apart from examining one witness in defence has placed on the record documentary evidence the copies of the revenue record Ext. D. I to Ext.D.3. 7. The learned Special Judge upon consideration of the material placed before him convicted and sentenced the accused as aforesaid. 8. At the very out set, a contention has been raised on behalf of the accused that the trial against the accused stood vitiated for want of a valid sanction as required under Section 19 of the Prevention of Corruption Act. 1988. 9. 8. At the very out set, a contention has been raised on behalf of the accused that the trial against the accused stood vitiated for want of a valid sanction as required under Section 19 of the Prevention of Corruption Act. 1988. 9. Ext. PW.8/A is the office order dated 23.3.91 passed by the Settlement Officer. Kangra Division whereby the sanction for the persecution of the accused was :t reads as under:-" "Where as is alleged that Shri Gain Chand son of Shri Ganga Ram resident of Ghori P.O. Dabiri Tehsil Badsar District Hamirpur, while functioning as Casual Settlement Patwari in Settlement Naib Tehsildari Circle Una, Qistrict Una on the day of 7th May, 1988, while taking a bribe of Rs.400/- from Shri Vaton chand son of Shri Garib Dass resident of Kothar Khurd Tehsil and District Una, was caught red handed by the Inspector of Police Vigilance Anti Corruption Unit Una and was detained in custody and later on bailed out from the court. 10. And whereas the said acts constitute on offence punishable under section 161 I.P.C. and Section 5(7.) of the P.C. Act read with-section 5( I )(d) of the said act of 1947. 11. And whereas the undersigned after fully and carefully examining the material before me i.e. statements of the complainant under Section 154 Cr.P C. statements of PW and the other memorandum including recover) memo of the currency notes at the spot, in regard to the said allegation and the circumstances of the case after careful consideration of all the above facts am of the opinion that a prima facie case is made out and that Shri Gain Chand Casual Patwari of Settlement Department should be prosecuted in a court of law for the said offence. Now, therefore, the undersigned being the appointing authority of the accused vide para 3(b) of the Himachal Pradesh Patwar Service Rules 1955 hereby accord sanction under Section 16(l)(c) of the said Shri Gian Chand Casual Patwari for the said offence and other offences punishable under other provisions of the law in respect of the acts aforesaid and for the taking of cognizance of the said offences by a court of competent jurisdiction. 12. A bare perusal of this office order shows that the sanction was accorded under Section, I6 (l)(c) of the Prevention of Corruption Act, 1947. 12. A bare perusal of this office order shows that the sanction was accorded under Section, I6 (l)(c) of the Prevention of Corruption Act, 1947. Admittedly, this Act of 1947 stood repealed on and with effect from 9th of September 1988 on the coming into force of the Prevention of Comiotion Act. U8X. Admittedly, no sanction as required under Section 19 of the Act of 1988 was ever accorded by the competent authority for the prosecution of the accused for the offence under Sections 7 and 13(2) of the Act of 19X8. 13. The learned Assistant Advocate General has contended that even though sanction Ext. PW.8/A was accorded under the provisions of the Act of 1947 by virtue of the saving clause contained in Section 30 of the Act of 1988. Such sanction shall hold gooJ and will be valid for the purpose of the present case. 14. There is no force in the contention of the learned Assistant Advocate General. The sanction Ext. PW.8/A was accorded on 23rd of March 1991, that is, more than ;wo and half years after the coming into force of the Act of 1988. Had the sanction been accorded prior to the coming into force of the Act of 1288, the same would have protected under the saving clause as contained in Section 30 of the Act of I9S8. The sanction accorded for the prosecution of the accused under the provisions of repealed Act and that too more than two and half years after such repeal will not be saved under Section 30 of the Act of 1988 and as such, the sanction Ext.PW.8/A cannot be held to be valid. 15. The sanction Ext. PW.8/A even otherwise cannot be said to be a valid sanction inasmuch as the competent authority does not appear to have applied its mind to the case. PW.8 the then Settlement Officer appear to have signed the sanction order Ext. PW.8/A merely on the draft having been placed before him. Had there been a application of mind, the competent authority would have immediately noticed the repeal of the old Act, 1947 and the coming into force of the new Act, 1988 with effect from 9.9.88. 16. The case of the prosecution even cm merits is not free from doubt. PW.8/A merely on the draft having been placed before him. Had there been a application of mind, the competent authority would have immediately noticed the repeal of the old Act, 1947 and the coming into force of the new Act, 1988 with effect from 9.9.88. 16. The case of the prosecution even cm merits is not free from doubt. As per the prosecution case, the accused demanded a sum of Rs.400/- on 7.3.88 for the purpose of entering the mutation in favour of the father of PW. l Wattan Chand. Ext. D.3 is the copy of the mutation. A perusal of the same shows that a mutation. A perusal of the same shows that a mutation was entered in the name of the father of PW. l Wattan Chand for being sanction in respect of the proprietary nights qua the land measuring 4 kutah 11 marlas comprising of khasraNo.1590 on 19.4.88 by the accused. Such entry was also verified by the kanungo on the same day. This mutation for the purpose of being sanctioned was to be placed before the Asstt. Collector, 2nd Grade on the April 1988. Notice Ext. DA was served upon PW. l on 19.4.88, whereby his father was summoned and directed to be present before the Asstt. Collector, 2nd Grade on 20.4.88 during the course of attestation of the mutation. A perusal of Ext. D.3 further shows that when the mutation was taken up by the learned Asstt. Collector, 2nd Grade on 20.4.88 for the purpose of attestation, none had appeared before him. Consequently, the matter was adjourned to 27.11.88. On this adjourned dated also, none appeared before the Asstt. Collector, 2nd Grade. The matter was again taken up on 5.3.89 when again none appeared before the learned Asstt. Collector, 2nd Grade and ultimately, the mutation was taken up on 24.5.89. On this date also, none appeared. and consequently, the mutation was rejected in default of the present of the parties. 17. If the mutation had already been entered in favour of the Garib Dass father of Wattan Chand on 19.4.88 and a notice stood served on PW. l Wattan Chand for appearance before the Asstt. Collector. 2nd Grade on 20.4.88, the story of the prosecution that PW. l had approached the accused on 7.5.88 for the purpose of getting the mutation entered in favour of his father cannot be accepted since PW. l Wattan Chand for appearance before the Asstt. Collector. 2nd Grade on 20.4.88, the story of the prosecution that PW. l had approached the accused on 7.5.88 for the purpose of getting the mutation entered in favour of his father cannot be accepted since PW. l Wattan Chand very well knew that the mutation stood entered in favour of his father and that he was to appear before the Asstt. Collector, 2nd Grade for the purpose of attestation of such mutation on 20.4.188. 18. The learned Special Judge has greatly relied upon the circumstance that the mutation though entered, never came to be sanctioned in favour of the Garib Dass father of PW. l Wattan Chand and thereby had drawn an inference that it provided a motive for the accused to demand illegal gratification. The learned Special Judge has gravely erred in drawing such inference. Admittedly, the accused in die capacity of being patwari was not competent to attest the mutation. His duty was only to enter the mutation and put up the same before the competent authority, namely, Asstt. Collector, 2nd Grade for the purposed of sanct on therefore. The mutation was finally rejected by the Asstt. Collector, 2nd Grade ou 24.5.89, consequent upon the failure of PW. 1 or his father to put in appearance before him. No role has been played by the accused in getting the mutation rejected. After having entered the mutation and having placed the same before Asstt. Collector 2nd Grade, for the purpose of attestation, no further part/Was required to be played by the accused in the matter. As stated above, since the mutation stood entered in favour of Garib Dass, the father of PW. l Wattan Chand on I9.4.R8, it cannot be believed that there was any occasion for PW. l Wattan Chand to have approached the accused on 7.5.88 for the said purpose. 19. For the foregoing reasons, the conviction and sentence imposed upon the accused by the learned Special Judge cannot be sustained and the same are liable to be set-aside. 20. Resultantly, the present appeal is allowed. The conviction and sentence imposed upon the accused by the learned Special Judge are set-aside and he is acquitted of the offences charged against him. The amount of fine, if already deposited, shall be refunded to die accused forthwith.