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Issues: Whether the conviction for possession of assets disproportionate to known sources of income was sustainable on the evidence, and whether the accused had satisfactorily accounted for the assets and income claimed.
Analysis: The charge related to possession of pecuniary resources and property disproportionate to known lawful income under the prevention of corruption law. The materials showed acquisition of assets beyond the accused's proved income and expenditure, and the courts below accepted the prosecution evidence relating to movable assets and agricultural income. The expression "known sources of income" was treated as referring to lawful income known after investigation, not sources merely asserted by the accused. The accused was required to give a satisfactory account for the wealth in his possession, and matters within his special knowledge attracted the principle embodied in Section 106 of the Indian Evidence Act, 1872. The explanations offered regarding movables, deposits, and agricultural income were found unsupported by reliable material.
Conclusion: The conviction and sentence were upheld; the appeal failed.
Ratio Decidendi: In a disproportionate assets prosecution, once the prosecution establishes possession of assets disproportionate to proved lawful income, the accused must satisfactorily account for the excess wealth, and "known sources of income" means lawful sources established in investigation and not undisclosed or unproven explanations.