https://www.taxtmi.com/caselaws?id=304979 Statements recorded by police during investigation could not be treated as substantive evidence and were usable only for contradiction under the Evidence Act; the Court excluded such material because the limited exceptions for dying declarations and discovery did not apply. On the remaining admissible evidence, receipt of treated currency notes was inferred from the surrounding circumstances, including the trap evidence and phenolphthalein reaction, so direct proof of handing over money was not essential. Once receipt was established, the statutory presumption of illegal gratification arose under the Prevention of Corruption Act and was not rebutted, so the conviction and sentence were upheld. en-us Fri, 15 Feb 1980 00:00:00 +0530 Wed, 09 Nov 2022 12:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304979 Statements recorded by police during investigation could not be treated as substantive evidence and were usable only for contradiction under the Evidence Act; the Court excluded such material because the limited exceptions for dying declarations and discovery did not apply. On the remaining admissible evidence, receipt of treated currency notes was inferred from the surrounding circumstances, including the trap evidence and phenolphthalein reaction, so direct proof of handing over money was not essential. Once receipt was established, the statutory presumption of illegal gratification arose under the Prevention of Corruption Act and was not rebutted, so the conviction and sentence were upheld. Case-Laws Indian Laws Fri, 15 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304979