https://www.taxtmi.com/caselaws?id=466009 Section 161 IPC covers acceptance of illegal gratification as a motive or reward for official assistance, whether the assistance is to be rendered by the accused or through another public servant; liability is complete on taking money on that representation, even if the accused lacks actual power to secure the benefit. The sanction for prosecution is valid where it is granted by an authority not subordinate to the appointing authority, and the record showed the sanctioning authority was competent on that basis. The conviction was upheld on the merits, while the sentence of imprisonment was reduced to the period already undergone and the fine was left intact. en-us Fri, 29 Oct 1954 00:00:00 +0530 Tue, 20 Jan 2026 15:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466009 Section 161 IPC covers acceptance of illegal gratification as a motive or reward for official assistance, whether the assistance is to be rendered by the accused or through another public servant; liability is complete on taking money on that representation, even if the accused lacks actual power to secure the benefit. The sanction for prosecution is valid where it is granted by an authority not subordinate to the appointing authority, and the record showed the sanctioning authority was competent on that basis. The conviction was upheld on the merits, while the sentence of imprisonment was reduced to the period already undergone and the fine was left intact. Case-Laws Indian Laws Fri, 29 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466009