https://www.taxtmi.com/caselaws?id=787748 Independent proof of demand, acceptance, recovery of marked notes, and corroborative trap evidence can sustain a corruption conviction even where an alleged conspiracy with another public servant is not established. The evidence did not show any meeting of minds or reliable demand by the assessing officer, so the conspiracy charge failed and his acquittal was confirmed. By contrast, the complainant's testimony, supported by the trap laying officer, independent witnesses, recovery of tainted currency, and a positive sodium carbonate test on the inspector's hands and clothing, proved demand and acceptance of illegal gratification. The inspector's conviction was restored, with the sentence reduced. en-us Tue, 10 Mar 2026 00:00:00 +0530 Wed, 11 Mar 2026 15:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787748 Independent proof of demand, acceptance, recovery of marked notes, and corroborative trap evidence can sustain a corruption conviction even where an alleged conspiracy with another public servant is not established. The evidence did not show any meeting of minds or reliable demand by the assessing officer, so the conspiracy charge failed and his acquittal was confirmed. By contrast, the complainant's testimony, supported by the trap laying officer, independent witnesses, recovery of tainted currency, and a positive sodium carbonate test on the inspector's hands and clothing, proved demand and acceptance of illegal gratification. The inspector's conviction was restored, with the sentence reduced. Case-Laws Indian Laws Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787748