Ram Narayan Singh Vs State of Bihar (Patna High Court)
Conviction of Tax Assistant for accepting bribe to process income tax refund upheld as prosecution proved its case
Patna High Court held that judgement of conviction of Tax Assistant for accepting bribe to process income tax refund and order of sentence is justified and legal since the prosecution has proved all core points of prosecution story.
Facts- Present appeal is directed against the judgment of conviction and order of sentence dated 29.11.2024 passed by the learned Special Judge, whereby and whereunder the appellant has been convicted u/s. 7, 13(2) read with Section-13(1)(d) of Prevention of Corruption Act, 1988. Appellant has been sentenced to undergo rigorous imprisonment for a period of six months and a fine of Rs. 2,500/- for the offence u/s. 7 of the P.C. Act and, in default of payment of fine, to further undergo simple imprisonment for a period of one month. The appellant has further been sentenced to undergo rigorous imprisonment for a period of one year and a fine of Rs. 2,500/-for the offence u/s. 13(2) read with Section-13(1)(d) of P.C. Act and, in default of payment of fine, to further undergo simple imprisonment for a period of one month. Both the sentences have been directed to run concurrently.
