https://www.taxtmi.com/caselaws?id=299187 The Supreme Court acquitted the appellant, a Sub-Registrar, of charges under Section 161 IPC and Section 5(2) of the Prevention of Corruption Act. The Court overturned the conviction and sentence imposed by the High Court, emphasizing the importance of fair consideration and extending the benefit of doubt to the appellant. The appellant's defense that the amount received was advance money as per rules in force was accepted, highlighting that the evidence did not conclusively prove illegal gratification due to compliance with procedural requirements and lack of time for formalities. en-us Mon, 03 Feb 1997 00:00:00 +0530 Mon, 06 Dec 2021 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299187 The Supreme Court acquitted the appellant, a Sub-Registrar, of charges under Section 161 IPC and Section 5(2) of the Prevention of Corruption Act. The Court overturned the conviction and sentence imposed by the High Court, emphasizing the importance of fair consideration and extending the benefit of doubt to the appellant. The appellant's defense that the amount received was advance money as per rules in force was accepted, highlighting that the evidence did not conclusively prove illegal gratification due to compliance with procedural requirements and lack of time for formalities. Case-Laws Indian Laws Mon, 03 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299187