TaxTMI 
TaxTMI 
1995 (3) TMI 500
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.... default to suffer simple imprisonment for one month. The convicted accused preferred an appeal before the High Court which was dismissed. However, the sentence of imprisonment has been reduced to six months' R.I. Hence, the present appeal pursuant to the special leave granted. 2. Before the courts below, two main contentions were put forward. Firstly, there was no valid sanction and, secondly, that PW-1 who is the complainant in the case, cannot be relied upon at any rate since there is no other independent evidence which corroborates his version and lends the necessary accuracy. In this appeal, the point regarding the validity of the sanction has not been urged. Mr. Kapil Sibal, learned senior counsel, however, submits that in a case....
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.... Then, it is alleged, that he met the appellant twice on 25-6-83 but without any success. Then on 27-6-83, P.W-I met the appellant in his office at about 12-30 p.m. when he was told that unless 'mamool' was paid, necessary orders could not be passed and for that he demanded ₹ 200/-. PW-1 was not in a mood to pay the bribe. He went to the Vigilance Police and gave the information to Dr. Superintendent of Police, PW-11, and on the same day a case was registered, observing the usual formalities and a trap was arranged. PW-2 and two other Gazetted Officers were arranged as witnesses for the trap. PW-3, a Police Constable, was asked to go along with P.W -1 and wait outside to give the necessary signal after P.W-1 hands over the mon....
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....ported to the office only at 4 p.m. and when he was in the office and talking to DW-2, a trap party entered into the office and then took the currency notes from his drawer. He further pleaded that he did not receive any sum from P.W-1. He further pleaded that he was innocent and the whole case was foisted on him. 6. Regarding the earlier meeting at about 12-30 p.m. as well as handing over the money to the accused at 4-00 p.m. we have the evidence of solitary witness namely P.W-1. He deposed that he was going to the office of the accused on the earlier dates with regard to the fitness certificate for renewal of the licence of the theatre. Then ultimately on 27-683 he went to the office of the appellant at about 12-30 p.m. and the appellant....
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....hat the currency notes were treated with Phenolphthalein and whosoever touched the same and dipped his fingers in the water, the test would be positive. It is at this stage we notice an infirmity which is of some importance. According to PW-1, the Dr S.P. asked the accused to touch the currency notes and then made him to dip his fingers in the lime water which became pink in colour. We will refer to this infirmity when we consider the question of the evidentiary value of the version of PW-1. 7. PW-3 did not say anything as to what happened inside the office of the accused. PW-1 categorically stated in his evidence that the accused did not touch the currency notes but told him to put in the drawer. So far as this circumstance is concerned, ....
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....the accused. His evidence suggests that PW-1 told him that the accused accepted the money and he himself put the money in the left top drawer of the table. PW-11 also deposed that PW-1 came out and told them that he has given the currency notes to the accused as bribery and it was kept in the left drawer and thereafter the trap party entered the office. These two witnesses also deposed that the accused was asked to dip his right hand in the liquid in the glass and when he did so it became pink in colour. Therefore, according to their versions, as informed by PW-1, the accused himself received the amount and put the same in the drawer and consequently when he dipped his fingers the solution became pink. But the positive case of the prosecuti....
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....with the tacit approval of the accused the money had been put in the drawer as an illegal gratification. Unfortunately, on this aspect in the present case we have no other evidence except that of P.W. -1. Since PW-1 's evidence suffers from infirmities, we sought to find some corroboration but in vain. There is no other witness or any other circumstance which supports the evidence of PW-1 that this tainted money as a bribe was put in the drawer, as directed by the accused. Unless we are satisfied on this aspect, it is difficult to hold that the accused tacitly accepted the illegal gratification or obtained the same within the meaning of Section 5(1)(d) of the Act, particularly when the version of the accused appears to be probable. 9. ....