1. Appreciation of evidence-Prosecution had failed to prove reasonable case muchless to the satisfaction of the Court-Charges levelled against the accused could not be brought home by the prosecution-No direct or indirect evidence to show that the accused was a corrupt official and he was holding such responsible position by misuse of which, he had amassed huge wealth-Not a single witness had deposed that the accused was a dishonest/corrupt person and was living beyond his means-No evidence was available on record to show such acts or omissions or the powers he exerted, the influence he brought to bear upon someone as to constitute misuse of that authority-Nothing was available on record to prove that accused/co-accused and their mother were holding the properties (mentioned in the charge), vehicles and Bank accounts as Benamidars and that they were ‘dependent’ on the accused-Investigating Officer, in the cross-examination had admitted to the extent that there was not direct evidence because it was a white collar crime and he had just collected evidence for drawing conclusion-Trial Court had discarded the entire evidence produced by the accused on wrong premises-Documents which were not admissible were relied upon and those documents which favoured the accused were conveniently ignored-Trial Court had based conviction on presumptions only without cogent, convincing and adequate evidence on record, which was lacking in the case and failed to appreciate properly the law applicable to the case and interpretation of Supreme Court Judgment was squeezed and judgments of superior Courts, were not kept in view-Accused on the other hand had given satisfactory explanation about sources of their income and adduced sufficient documentary and oral evidence in their support-Appeal against conviction by the Trial Court was accepted by High Court in circumstances and accused was acquitted.