https://www.taxtmi.com/caselaws?id=299187 The statutory presumption of corrupt acceptance applies only after the prosecution first proves that the money received was gratification and not a lawful fee or collection. On the surrounding facts, including registration rules on advance deposit, fees, receipt entries and copies, a reasonable possibility existed that the amount was a lawful charge. The absence of an immediate receipt entry or formal acknowledgement was not decisive, and the prosecution failed to exclude the defence explanation beyond reasonable doubt. The presumption could not therefore be sustained, and the accused was entitled to acquittal. 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 statutory presumption of corrupt acceptance applies only after the prosecution first proves that the money received was gratification and not a lawful fee or collection. On the surrounding facts, including registration rules on advance deposit, fees, receipt entries and copies, a reasonable possibility existed that the amount was a lawful charge. The absence of an immediate receipt entry or formal acknowledgement was not decisive, and the prosecution failed to exclude the defence explanation beyond reasonable doubt. The presumption could not therefore be sustained, and the accused was entitled to acquittal. Case-Laws Indian Laws Mon, 03 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299187