The presence of Powder is an important in the case of ACB. Presence of Phenolphthalein or anthracene are essential for placing reliance on evidence. At the Panchnama, the presence Phenolphthalein is referred to as liquid of Sodium Carbonate is prepared and in hands of the Accused were washed in Big beaker, whereupon the color of liquid was changed as Pink. There is no confirmation available from the facts evident by Panchanama. Panch Person No. 1 Sunilbhai has stated at Para-16 of his Cross Examination that if we rub the strips of filter paper at any place, the powder shall be available and when water is sprinkled on the strip would be of Pink color. But he do not remember that how many drops were poured on the filter paper. This witness on showing the filter strip No. 6 from the Aricles has stated there was no Pink Drop available. On the upper under garment (Sadara) there were no marks available at which place the presence of Powder is found. Therefore, it cannot be said that at which the Powder was available on Sadara. This evidence of acceptance of amount of money creates doubt. Also Panch No. 1 has stated that he is not aware what was done to water of hand wash by Complainant. In this respect, the Complainant has stated at Para-23 of his deposition that total hands of three persons were put into the beaker. At first Gamsingh, then Rathod Saheb and in the same water, which became pink after putting hands of Complainant. Further he has admitted that water filled in the bottle was hand wash. Thus demand, acceptance and recovery all three factors are not in conformity of statements made by Complainant, Panch Person No. 1 and Complaint. The Complainant admits that at Cross Examination of his deposition that after reaching at Police Station he had seen Sharma Saheb and Rathod Saheb together for about 10 to 12 minutes. They were haggling with each other and Sharma Saheb forcibly taken Rathod Saheb at Police Station. Thus, aforesaid facts of the Complainant and Panch persons who sent at Quarter and knocked the door, the accused came and there was signal made after transaction of money and arrival of raiding party. They took search and made an experiment and also the same are not in conformity of Panchnama. Also the Complainant his deposition at Page-15 states that when he saw both the time Rathod Saheb he was in Uniform. Thus, the accused both times while going at Quarter and while going to Police Station and haggling with Sharma Saheb the Accused was in uniform. Therefore, under these circumstances, when one is in uniform how he can put the money in his upper under garment (Sadara), is not believable. The Complainant has admitted this fact in his deposition at Para-28 and has stated that there were Trousers and other clothes lying the Compound of Rathod Saheb and considering the fact the it can be said that with a bad intention the money are put up into the Sadara of Accused and also it is confirmed by Panch Person No. 1 Sunilbhai at his cross examination that he do not remember any thing. Also at many a time he had told I do not know and thus for the most of the facts or details, the Panch Persons are not aware. They are not aware that how many pages were therein in the Panchnama, though they have signed it, for which one can definitely have estimate. From which place he Currency Notes were seized, the Panch Persons are not aware. There are no markings with respect to Powder on the Sadara. And also the Panch Persons are not in position say anything except of signing the Panchnama. It can be believed that they selected Panch Persons and thus the Panchnama and statements of Complainants are not trustworthy.