In Brief
Two village assistants appealed their conviction under the Prevention of Corruption Act, 1988 for accepting illegal gratification from a member of the public. While the demand was made by the village administrative officer alone, the appellants received and handled the money on his instructions. The Court upheld their conviction, holding that Section 20 of the Act creates a presumption of accepting undue advantage as a motive for improper performance of duty. The Court rejected the appellants' defence of bonafide belief that the money was for arrears of land tax, noting the tax had been cancelled. The acquittal of the appellants under Section 7 IPC was deemed inconsequential in light of the statutory presumption and circumstantial evidence. The appeals were dismissed.
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