https://www.taxtmi.com/caselaws?id=170034 The statutory presumption under section 5(3) of the Prevention of Corruption Act, 1947 arises only when the prosecution proves possession of pecuniary resources or property disproportionate to known sources of income and the accused cannot satisfactorily account for them. On the facts discussed, several claimed receipts were accepted, several prosecution expenditure items were reduced or disallowed, and some alleged assets were found to belong to others. After recalculating income, expenditure, and assets, the excess was considered too small to justify an inference of disproportion sufficient to attract the presumption, and the conviction resting on that presumption could not stand. en-us Fri, 17 Dec 1976 00:00:00 +0530 Fri, 15 May 2015 10:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170034 The statutory presumption under section 5(3) of the Prevention of Corruption Act, 1947 arises only when the prosecution proves possession of pecuniary resources or property disproportionate to known sources of income and the accused cannot satisfactorily account for them. On the facts discussed, several claimed receipts were accepted, several prosecution expenditure items were reduced or disallowed, and some alleged assets were found to belong to others. After recalculating income, expenditure, and assets, the excess was considered too small to justify an inference of disproportion sufficient to attract the presumption, and the conviction resting on that presumption could not stand. Case-Laws Indian Laws Fri, 17 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170034