https://www.taxtmi.com/caselaws?id=165472 A statement made by the accused to a Magistrate after investigation had begun was treated as inadmissible unless recorded in the manner required by procedural law, so the Magistrate's evidence was excluded. The Court viewed police and Magistrate testimony with caution and relied instead on two independent witnesses and recovery of currency notes whose numbers matched the trap money. The accused's explanation for possession of the cash was found improbable, and the surrounding circumstances were held to prove receipt of tainted money as illegal gratification. The conviction for receiving illegal gratification was upheld. en-us Fri, 05 Mar 1954 00:00:00 +0530 Wed, 10 Sep 2014 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165472 A statement made by the accused to a Magistrate after investigation had begun was treated as inadmissible unless recorded in the manner required by procedural law, so the Magistrate's evidence was excluded. The Court viewed police and Magistrate testimony with caution and relied instead on two independent witnesses and recovery of currency notes whose numbers matched the trap money. The accused's explanation for possession of the cash was found improbable, and the surrounding circumstances were held to prove receipt of tainted money as illegal gratification. The conviction for receiving illegal gratification was upheld. Case-Laws Indian Laws Fri, 05 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165472