This criminal appeal before the Chhattisgarh High Court at Bilaspur was filed under Section 374(2) CrPC against a conviction and sentence dated 20.02.2018 passed by the Special Judge (Prevention of Corruption Act), Durg. The original appellant, R.K. Netam, a former Sub-Registrar at Durg, was convicted under Section 13(1)(d) read with Section 13(2) of the Prevention of Corruption Act, 1988 and Sections 420 and 120-B of the IPC for allegedly registering sale-deeds executed through an insufficiently stamped and invalidly validated power of attorney executed in Pennsylvania, USA, thereby causing a loss of Rs. 6,08,115/- in stamp duty to the State Government. R.K. Netam died during the pendency of the appeal on 23.07.2022, and his wife Smt. Sunita Netam was substituted as appellant under Section 394(2) CrPC. The appellant's counsel argued that the power of attorney had been validated by the Collector of Stamps, Bhandara, Maharashtra, that no monetary benefit was obtained by R.K. Netam, and that the Chhattisgarh Board of Revenue had set aside the stamp duty recovery order against co-accused Smt. Nirmala Devi Agrawal; the State opposed the appeal contending that the prosecution had proved its case beyond reasonable doubt. The judgment text as provided ends before the court's final finding and decision are recorded.