https://www.taxtmi.com/caselaws?id=419229 Proof of demand, acceptance and recovery of tainted money, supported by trap proceedings, shadow witness evidence and a positive colour test, was treated as sufficient to establish offences under the Prevention of Corruption Act, 1988. An unsupported claim that the amount represented a Karnataka Value Added Tax penalty did not rebut the statutory presumption under section 20, as the surrounding facts showed no lawful basis for receipt. Where the trial court's appreciation of evidence was found sound and no perversity or legal error was demonstrated, conviction and sentence were not disturbed. en-us Wed, 09 Feb 2022 00:00:00 +0530 Mon, 07 Mar 2022 08:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419229 Proof of demand, acceptance and recovery of tainted money, supported by trap proceedings, shadow witness evidence and a positive colour test, was treated as sufficient to establish offences under the Prevention of Corruption Act, 1988. An unsupported claim that the amount represented a Karnataka Value Added Tax penalty did not rebut the statutory presumption under section 20, as the surrounding facts showed no lawful basis for receipt. Where the trial court's appreciation of evidence was found sound and no perversity or legal error was demonstrated, conviction and sentence were not disturbed. Case-Laws Indian Laws Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419229