https://www.taxtmi.com/caselaws?id=195922 Proof of demand of illegal gratification is treated as the foundation of offences under the Prevention of Corruption Act, 1988. Mere recovery of currency notes is insufficient unless voluntary acceptance knowing the money to be a bribe is proved beyond reasonable doubt. For liability under Section 13(1)(d)(i)(ii) read with Section 13(2), the prosecution must establish corrupt or illegal means, abuse of position, and obtaining a pecuniary advantage; absent proof of demand, those ingredients are not made out. The Section 20 presumption arises only after acceptance of illegal gratification is proved, and it cannot be invoked where demand itself remains unproved. en-us Fri, 28 Mar 2014 00:00:00 +0530 Tue, 14 Nov 2017 17:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195922 Proof of demand of illegal gratification is treated as the foundation of offences under the Prevention of Corruption Act, 1988. Mere recovery of currency notes is insufficient unless voluntary acceptance knowing the money to be a bribe is proved beyond reasonable doubt. For liability under Section 13(1)(d)(i)(ii) read with Section 13(2), the prosecution must establish corrupt or illegal means, abuse of position, and obtaining a pecuniary advantage; absent proof of demand, those ingredients are not made out. The Section 20 presumption arises only after acceptance of illegal gratification is proved, and it cannot be invoked where demand itself remains unproved. Case-Laws Indian Laws Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195922