Jharkhand High Court imposed 1.5 years imprisonment and fine on Assistant, Income Tax Department for taking bribe of Rs 100.
On 20.12.1993, the appellant, Arun Kumar who was working as an Assistant in the Income Tax office, Ranchi demanded illegal gratification of Rs.100/- from the informant Binod Kumar for furnishing Income Tax Clearance Certificate. The informant complained about this to the S.P., C.B.I., Ranchi. The matter was verified and registered. After fulfilling necessary formalities regarding pre trap memorandum, the trap was laid and tainted currency notes was given to the appellant-accused, Arun Kumar, who accepted the same and he was apprehended by raiding party.
It was argued on behalf of the appellant that prosecution case has failed to prove the ingredients of the offence charged. In order to bring home the charge it was necessary to prove, demand, acceptance and recovery of the bribe amount which has not been proved by cogent and consistent evidence.
A Single Bench consisting of Justice Gautam Kumar Chaudhary observed that “Taking into account the evidence on record, I am of the considered view that the prosecution has succeeded to prove its case beyond the shadow of all reasonable and probable doubt. Under the circumstance, I do not find any infirmity in the Judgment of conviction passed by the Court below under Section 7 and 13 (2) r/w 13 (1) (d) of the P.C. Act.”
“On the point of sentence, considering the nature of offence, protracted nature of litigation and the amount involved, a punishment of six months simple imprisonment under Section 7 of the PC Act and one year’s simple imprisonment under Section 13 (2) r/w 13 (1) (d) of the P.C. Act with a fine of Rs.1000 under both the sections shall meet the ends of justice. Both the substantive sentences to run concurrently” the Court added.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
