Case Note & Summary
The case involved a special leave petition filed by an Excise Sub-Inspector charged with accepting Rs. 50,000 as illegal gratification from an arrack contractor. The petitioner contended that the amount was offered for arrears of rental, but the trial court found him guilty, sentencing him to two years of rigorous imprisonment and a fine. The High Court upheld this conviction, leading to the present appeal. The Supreme Court noted that the amount was recovered from the accused's possession, and the sodium carbonate test indicated he had handled the money. The court emphasized that the accused had no authority to accept such payments under the Excise Rules, and thus the burden of proof shifted to him to explain the circumstances. The court dismissed the petition, agreeing with the High Court's findings and reasoning, and found no grounds to reduce the sentence.
Headnote
A) Criminal Law - Corruption - Burden of Proof - Prevention of Corruption Act, 1947, Section 4 - The accused was found in possession of Rs. 50,000, which was accepted as illegal gratification. The court held that the burden shifted to the accused to prove his innocence, as he had no authority to accept such payments under the Excise Rules. The conviction was upheld based on the evidence presented (Paras 1.1, 1.2). B) Criminal Law - Concurrent Findings - Prevention of Corruption Act, 1947, Section 5 - The High Court affirmed the trial court's conviction based on detailed appreciation of evidence. The court found no justification to take a different view, as the circumstances did not improbablise the acceptance of bribe (Paras 2, 3).
Issue of Consideration
Whether the burden of proof shifted to the accused to explain the circumstances of receiving illegal gratification.
Final Decision
The Supreme Court dismissed the special leave petition, affirming the conviction and sentence of two years rigorous imprisonment and a fine of Rs. 2,000.
Law Points
- Burden of proof
- illegal gratification
- acceptance of bribe
- concurrent findings of fact
- Excise Rules violation



