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    <title>2023 (3) TMI 1630 - Supreme Court</title>
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    <description>Demand and acceptance of illegal gratification are foundational facts for offences under the Prevention of Corruption Act, 1988, and may be proved by direct or circumstantial evidence only where the proved circumstances unerringly point to a specific demand. Mere recovery of currency notes or a bare request for money is insufficient, and the Section 20 presumption arises only after those basic facts are established. On the record, the shadow witness did not prove a specific demand in his presence and the surrounding circumstances created serious doubt, so the prosecution failed to prove demand and acceptance beyond reasonable doubt and the conviction could not stand.</description>
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      <title>2023 (3) TMI 1630 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=469025</link>
      <description>Demand and acceptance of illegal gratification are foundational facts for offences under the Prevention of Corruption Act, 1988, and may be proved by direct or circumstantial evidence only where the proved circumstances unerringly point to a specific demand. Mere recovery of currency notes or a bare request for money is insufficient, and the Section 20 presumption arises only after those basic facts are established. On the record, the shadow witness did not prove a specific demand in his presence and the surrounding circumstances created serious doubt, so the prosecution failed to prove demand and acceptance beyond reasonable doubt and the conviction could not stand.</description>
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