Bombay High Court Upholds Conviction of Tax Collector in Bribery Case Under Prevention of Corruption Act, 1947. Demand of Illegal Gratification for Issuing Tax Demand Notice Proved Through Trap and Recovery of Tainted Currency Notes.

High Court: Bombay High Court Bench: NAGPUR In Favour of Prosecution
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Case Note & Summary

The appellant, Dayaram s/o Balram Kuthe, was a Tax Collector with the Nagpur Municipal Corporation. The complainant, Dharamraj Natthuji Madankar, constructed a house in Ward 73, Nagpur, which was not assessed for property tax. After a survey by the Talathi, the complainant visited the Corporation office on 17.03.1986 to request assessment. About four months later, the appellant visited Ward 73 for recovery and informed the complainant that the tax for 1987-88 was Rs.52.60, but the complainant would have to pay an additional Rs.175/- as reward (mehtana) for the work done. The appellant demanded a total of Rs.230/- including the tax. The complainant reported the matter to the Anti Corruption Bureau, and a trap was laid on 06.02.1988. The complainant paid Rs.230/- to the appellant, and the tainted currency notes were recovered from the appellant's possession. The appellant was convicted by the Designated Court under Section 5(1)(d) read with Section 5(2) of the Prevention of Corruption Act, 1947, and sentenced to one year rigorous imprisonment and a fine of Rs.500/-. The appellant appealed to the High Court. The High Court examined the evidence, including the testimony of the complainant, trap witnesses, and the recovery of the notes. The court held that the demand and acceptance were proved, and the presumption under Section 4(1) of the Act applied. The court found no reason to interfere with the conviction and dismissed the appeal.

Headnote

A) Prevention of Corruption Act - Criminal Misconduct - Section 5(1)(d) read with Section 5(2) - Demand and Acceptance of Bribe - The appellant, a Tax Collector, demanded and accepted Rs.175/- as illegal gratification for issuing a tax demand notice. The court held that the demand and acceptance were proved through the testimony of the complainant and trap witnesses, and the recovery of tainted currency notes from the appellant raised a presumption under Section 4(1) of the Act. The conviction was upheld. (Paras 1-10)

B) Evidence Act - Presumption - Section 114 - When a public servant is found in possession of tainted currency notes, the court may presume that he accepted the bribe. The court relied on this presumption to confirm the conviction. (Paras 8-10)

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Issue of Consideration

Whether the conviction of the appellant under Section 5(1)(d) read with Section 5(2) of the Prevention of Corruption Act, 1947 is sustainable on the basis of the evidence on record.

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Final Decision

Appeal dismissed. Conviction and sentence upheld.

Law Points

  • Demand of illegal gratification by a public servant for performing official duty constitutes criminal misconduct
  • Presumption under Section 4(1) of Prevention of Corruption Act
  • 1947 applies when demand and acceptance are proved
  • Recovery of tainted currency notes from accused raises presumption of acceptance
  • Conviction can be based on sole testimony of complainant if corroborated by trap witnesses and recovery
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Case Details

2017 LawText (BOM) (08) 182

Criminal Appeal No.189 of 2002

2017-08-14

Rohit B. Deo, J.

Shri S.D. Chande for Appellant, Mrs. M.H. Deshmukh, APP for Respondent/State

Dayaram s/o Balram Kuthe

The State of Maharashtra through Anti Corruption Bureau, Nagpur

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Nature of Litigation

Criminal appeal against conviction for bribery under Prevention of Corruption Act

Remedy Sought

Appellant sought to set aside conviction and sentence

Filing Reason

Appellant convicted for demanding and accepting illegal gratification for issuing tax demand notice

Previous Decisions

Trial court convicted appellant on 22.03.2002 in Special Case 13/1989

Issues

Whether the demand and acceptance of bribe by the appellant was proved beyond reasonable doubt Whether the presumption under Section 4(1) of the Prevention of Corruption Act, 1947 applies

Submissions/Arguments

Appellant argued that the evidence was insufficient and the trap was not properly conducted Respondent argued that the demand and acceptance were proved through credible witnesses and recovery of tainted notes

Ratio Decidendi

The demand and acceptance of illegal gratification by a public servant for performing an official duty constitutes criminal misconduct under Section 5(1)(d) read with Section 5(2) of the Prevention of Corruption Act, 1947. When the demand and acceptance are proved through credible testimony and recovery of tainted currency notes, the presumption under Section 4(1) of the Act arises, and the burden shifts to the accused to rebut it.

Judgment Excerpts

The appellant seeks to assail judgment and order dated 22.03.2002 delivered by the Judge, Designated Court under the Prevention of Corruption Act, Nagpur in Special Case 13/1989 The case of the prosecution is that a resident of Sanjay Nagar, Pandharabodi, Nagpur one Dharamraj Natthuji Madankar constructed a house in Ward 73 The accused informed the complainant that the tax for the year 198788 is Rs.52.60 and in addition to the tax amount the complainant will have to pay Rs.175/ to the accused for the work done by the accused

Procedural History

The appellant was convicted by the Designated Court under the Prevention of Corruption Act, Nagpur on 22.03.2002 in Special Case 13/1989. He appealed to the High Court of Judicature at Bombay, Nagpur Bench, which dismissed the appeal on 14.08.2017.

Acts & Sections

  • Prevention of Corruption Act, 1947: Section 5(1)(d), Section 5(2)
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High Court Bombay High Court Upholds Conviction of Tax Collector in Bribery Case Under Prevention of Corruption Act, 1947. Demand of Illegal Gratification for Issuing Tax Demand Notice Proved Through Trap and Recovery of Tainted Currency Notes.
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