In Brief
The appellant, a Commercial Tax Officer, was convicted by the Special Court under the Prevention of Corruption Act, 1988 (Sections 7 and 13(1)(d)) for demanding and accepting a bribe of Rs. 2,000 from PW1. The High Court upheld the conviction. The Supreme Court allowed the appeal and acquitted the appellant. The Court held that the prosecution had failed to conclusively prove the demand for bribe—the essential element of the offence. The sole eyewitness's testimony about the demand contained material improvements over his earlier statements to investigating officers, and the only independent witness present did not actually observe the transaction. Additionally, the appellant had already granted tax exemption to the Society before the alleged bribe demand, rendering the subsequent demand highly doubtful.
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