Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        2007 (8) TMI 727 - SC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Illegal gratification presumption and trusted trap evidence sustain corruption conviction despite acceptance for another person. Acceptance of illegal gratification by a public servant triggers the statutory presumption under the Prevention of Corruption Act, 1947, and the accused ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Illegal gratification presumption and trusted trap evidence sustain corruption conviction despite acceptance for another person.

                            Acceptance of illegal gratification by a public servant triggers the statutory presumption under the Prevention of Corruption Act, 1947, and the accused must rebut it with evidence; a bare denial is insufficient, so the presumption stood unrebutted. Liability was not avoided by contending that the money was accepted for another person or that the accused could not personally confer the official favour, because acceptance of gratification for oneself or another person remains covered by Section 161 IPC and Section 5(1)(d) read with Section 5(2) of the Act. Complainant and trap-witness testimony is not inherently unreliable and may sustain conviction if trustworthy; the reversal of acquittal was upheld.




                            Issues: (i) Whether acceptance of gratification by a public servant attracts the statutory presumption under the Prevention of Corruption Act, 1947, and whether the presumption stood rebutted. (ii) Whether acceptance of money on behalf of another person, or the accused's inability to personally confer the expected benefit, negates liability under Section 161 of the Indian Penal Code, 1860 and Section 5(1)(d) read with Section 5(2) of the Prevention of Corruption Act, 1947. (iii) Whether the evidence of the complainant and the trap witness could be discarded as interested evidence, and whether the High Court was justified in reversing the acquittal.

                            Issue (i): Whether acceptance of gratification by a public servant attracts the statutory presumption under the Prevention of Corruption Act, 1947, and whether the presumption stood rebutted.

                            Analysis: Once acceptance of the amount by the accused was found proved, the statutory presumption under Section 4(1) of the Prevention of Corruption Act, 1947 arose. The accused offered a complete denial and false implication but led no evidence to rebut the presumption. In these circumstances, the presumption remained unrebutted.

                            Conclusion: The presumption under Section 4(1) of the Prevention of Corruption Act, 1947 applied and was not rebutted.

                            Issue (ii): Whether acceptance of money on behalf of another person, or the accused's inability to personally confer the expected benefit, negates liability under Section 161 of the Indian Penal Code, 1860 and Section 5(1)(d) read with Section 5(2) of the Prevention of Corruption Act, 1947.

                            Analysis: The decisive fact was acceptance of the amount by the accused. It was immaterial whether the money was accepted for himself or for another person, because both Section 161 of the Indian Penal Code, 1860 and Section 5(1)(d) of the Prevention of Corruption Act, 1947 cover acceptance or obtaining for oneself or for any other person. The accused could not escape liability by describing himself as a mere carrier or by asserting that he was not in a position to grant the official favour.

                            Conclusion: Acceptance of gratification for another person did not negate liability, and the conviction was sustainable.

                            Issue (iii): Whether the evidence of the complainant and the trap witness could be discarded as interested evidence, and whether the High Court was justified in reversing the acquittal.

                            Analysis: There is no rule of law that evidence of a complainant or police officer is inherently unreliable. Such evidence must be tested on truthfulness and trustworthiness, and may form the basis of conviction if found reliable. An appellate court may reappreciate evidence in an appeal against acquittal, and interference is warranted where the trial court applies an erroneous approach to the evidence and the governing legal principles. Here, the trial court erred in discarding the testimony solely on the ground of interest and in failing to apply the statutory presumption.

                            Conclusion: The evidence was not liable to be rejected merely as interested evidence, and the High Court was justified in reversing the acquittal.

                            Final Conclusion: The conviction recorded by the High Court was upheld and the appeal failed.

                            Ratio Decidendi: Where acceptance of illegal gratification by a public servant is proved, the statutory presumption of corrupt motive arises and, if unrebutted, sustains conviction even when the amount is accepted for another person; trustworthy complainant or police evidence may be relied upon, and an acquittal may be reversed where the trial court applies an erroneous legal approach.


                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found