2024 INSC 819 REPORTABLE IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION CRIMINAL APPEAL NO. 4277 OF 2024 CENTRAL BUREAU OF INVESTIGATION …APPELLANT VERSUS ASHOK SIRPAL …RESPONDENT J U D G M E N T ABHAY S. OKA, J. FACTUAL ASPECT 1. The factual controversy which arises in this appeal is very limited. The respondent ­ accused no.2, by judgment and order dated 27th January 2016 passed by the Special Judge, CBI (PC Act), Karkardooma Courts, Criminal Appeal No. 4277 of 2024 Page 1 of 13East District, Delhi, was convicted for the offences punishable under Section 120B read with Sections 420/419 of the Indian Penal Code (for short, ‘the IPC’) and Sections 13(1)(d) and 13(2) of the Prevention of Corruption Act, 1988 (for short, ‘the PC Act’). He was sentenced to undergo rigorous imprisonment for seven years for each offence. He was sentenced to pay a fine of Rs.95,00,000/­. In default of the payment of the fine, he was ordered to undergo simple imprisonment for a period of 21