considering the entire evidence and materials on record, another learned Judge of this Court found that there is no evidence to show that there was any criminal conspiracy or any understanding between A1 and A2. It is also found that there is no evidence to show that A2 has done anything with cancellation or correction of minutes and therefore, he cannot be convicted under Section 120B of IPC. It is also found that the evidence adduced would show that public auction was conducted and A2 was the higher bidder. According to me, the above finding would further shows that there was a valid auction especially in the absence of any contra evidence. The finding of this Court in the above referred appeal that A2 was the higher bidder pre-supposses that there was proper minutes and auction of which A2 was the highest bidder. The crux of the prosecution allegation is that A1 manipulated the minutes to show that there was a valid resolution, though resolution No.25 was cancelled by PW3, the Panchayat President. But in the present case, from the evidence of DW1, it can be seen that resolution No.25 was not cancelled and no legally recognised procedure was adopted by the Panchayat to cancel resolution No.25. Therefore, according to me, the pivot
