https://www.taxtmi.com/caselaws?id=299719 Abuse of official position under the Prevention of Corruption Act requires proof that a public servant obtained a pecuniary advantage for self or another. The prosecution evidence did not establish that the Assistant Engineer's letter recording the project's valuation cost facilitated disbursement or conferred such an advantage. Payments fell within the advance-payment limit permitted under the Jawahar Rozgar Yojana guidelines once work had commenced. The letter did not certify completion of a specified stage of work, and treating it as a stage certificate was erroneous. The conviction was set aside because the essential ingredients of the offence were not proved beyond reasonable doubt. en-us Tue, 10 May 2016 00:00:00 +0530 Mon, 27 Dec 2021 06:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299719 Abuse of official position under the Prevention of Corruption Act requires proof that a public servant obtained a pecuniary advantage for self or another. The prosecution evidence did not establish that the Assistant Engineer's letter recording the project's valuation cost facilitated disbursement or conferred such an advantage. Payments fell within the advance-payment limit permitted under the Jawahar Rozgar Yojana guidelines once work had commenced. The letter did not certify completion of a specified stage of work, and treating it as a stage certificate was erroneous. The conviction was set aside because the essential ingredients of the offence were not proved beyond reasonable doubt. Case-Laws Indian Laws Tue, 10 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299719