(A) Criminal P.C. (2 of 1974) , S.378— Appeal against acquittal - Reversal of acquittal without focusing on reasoning given by lower Court and on misreading of relevant evidence - Not proper. ) (Para ) (B) Penal Code (45 of 1860) , S.161— Prevention of Corruption Act (2 of 1947) , S.5— Corruption case - Patwari alleged to have demanded and accepted illegal gratification of Rs. 100 - Acceptance and recovery of Rs. 100 admitted by accused-Patwari - Explanation, however, offered that money was collected as loan amount from Rayats and not as illegal gratification - Fact that during relevant period Patwaris were collecting loans in collection compaign not disputed - Explanation offered by accused cannot be rejected merely on ground that it was not given at time of seizure of money by Enquiry Officer - Reversal of acquittal by appellate Court without focusing on reasoning given by Special Court and by mere re-appreciation - Not proper. (Para 3) (C) Prevention of Corruption Act (2 of 1947) , S.5— Illegal gratification - Explanation given by accused for receipt of - Need not be proved by him beyond reasonable doubt - He can establish his defence by preponderance of probabil....