As per case facts, the accused, a Forest Guard, was assigned additional charge of a beat but refused to accept it. Despite this, while patrolling, he allegedly found four individuals ... cutting trees and unlawfully collected a sum for settling the offense through a mediator, retaining the money without issuing a receipt. A complaint was lodged, leading to charges under the PC Act. The Trial Court acquitted the accused, prompting the State to file an appeal, arguing the acquittal was against law and evidence, and the sanction for prosecution was valid. The question arose whether the prosecution successfully established the demand and acceptance of illegal gratification by the public servant. Finally, the Court found no reliable evidence to support conviction, noting contradictions and lack of proof for the essential ingredients of "demand" and "acceptance" of illegal gratification. Upholding the Trial Court's judgment, it dismissed the appeal, stating that the prosecution failed to discharge its burden.