https://www.taxtmi.com/caselaws?id=165340 An offence under Section 13(1)(e) of the Prevention of Corruption Act, 1988 is capable of abetment under Section 109 IPC, because abetment may be made out by instigation, conspiracy or intentional aid. The statutory scheme gives the Special Judge exclusive jurisdiction not only over the principal offence but also over conspiracy to commit and abetment of that offence, so a non-public servant who facilitates concealment, holding or acquisition of disproportionate assets can be prosecuted and tried with the public servant. en-us Mon, 09 Aug 1999 00:00:00 +0530 Thu, 01 Jan 2026 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165340 An offence under Section 13(1)(e) of the Prevention of Corruption Act, 1988 is capable of abetment under Section 109 IPC, because abetment may be made out by instigation, conspiracy or intentional aid. The statutory scheme gives the Special Judge exclusive jurisdiction not only over the principal offence but also over conspiracy to commit and abetment of that offence, so a non-public servant who facilitates concealment, holding or acquisition of disproportionate assets can be prosecuted and tried with the public servant. Case-Laws Indian Laws Mon, 09 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165340