In Brief
An Income Tax Inspector was convicted of accepting a bribe despite a conspiracy charge failing. The Supreme Court clarified that a public servant can be convicted under the Prevention of Corruption Act for accepting illegal gratification independently, even when the criminal conspiracy charge cannot be proved. Evidence showed a complainant handed over marked currency to the Inspector during a CBI trap operation. While there was no proof the Assessing Officer conspired or demanded the bribe, the Inspector's direct acceptance of ₹2 lakh was established through witness testimony, recovered marked notes, and chemical tests. The Court restored the conviction but reduced the sentence from four years to one year imprisonment, with a fine of ₹1 lakh.
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