posted and functioning as Assistant Vice President of Department of Investments, UTI Mumbai and Senior Vice President on deputation to ISL, Belapur, New Mumbai, during the period from 10.01.1989 to 31.03.1998 had abused his official position and as a public servant and amassed assets to the tune of Rs.22,92,034/- by corrupt and illegal means which were disproportionate to his known sources of income. It appears that when the final charge sheet was filed, offence punishable under Sections 120-B of IPC and Section 13(1)(d) of the Act were dropped and only charges levelled were under Section 109 of IPC i.e. abetment read with Section 13(2) read with Section 13(1)(e) of the Act. The learned Single Judge of this Court after noticing that, admittedly, no charge under Section 13(1)(d) of the Prevention of Corruption Act and Section 120-B of IPC were levelled against the applicants (M/s Capman Financials Ltd. and two others), as the prosecution on its own had dropped these charges, there was no material on record to show that the accused no. 1 had shown favour to the applicants and they in turn had issued cheque as motive or reward for showing such favour. Since the charge of conspiracy and misconduct were dropped, this Court on examination of material found that there was no material to show that all these applicants have abetted the offence under Section 13(1)(e). In my considered view, the case is clearly distinguishable on facts.