https://www.taxtmi.com/caselaws?id=175432 The statutory presumption under section 4(1) of the Prevention of Corruption Act applies only when acceptance or obtaining of gratification is proved, and it is rebuttable on the totality of material by showing the presumed fact to be improbable. On the stated facts, the prosecution itself suggested that the appellant merely carried money for another official, was a low-ranking labourer with no role in the underlying allotment or installation work, and was not shown to have taken the amount as a motive or reward for any official act. The required element of intentional aid for abetment was likewise absent, so the essential ingredients of the charged offences were not made out. en-us Tue, 19 Aug 1975 00:00:00 +0530 Sat, 21 Nov 2015 09:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175432 The statutory presumption under section 4(1) of the Prevention of Corruption Act applies only when acceptance or obtaining of gratification is proved, and it is rebuttable on the totality of material by showing the presumed fact to be improbable. On the stated facts, the prosecution itself suggested that the appellant merely carried money for another official, was a low-ranking labourer with no role in the underlying allotment or installation work, and was not shown to have taken the amount as a motive or reward for any official act. The required element of intentional aid for abetment was likewise absent, so the essential ingredients of the charged offences were not made out. Case-Laws Indian Laws Tue, 19 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175432