Case Law Details
Om Prakash Vimal Vs State Through C.B.I./ACB/Lucknow (Allahabad high court)
Allahabad High Court held that when public servant himself makes a demand and demand is accepted by bribe giver and bribe is paid by the bribe giver, it is a case of obtainment under Section 13(1)(d)(i) and 13(1)(d)(ii) of the Prevention of Corruption Act, 1988.
Facts- The present appeal u/s 374(2) Cr. P.C. read with Section 27 of the Prevention of Corruption Act, 1988 (P.C. Act) has been filed against the judgement and order passed by the learned Special Judge, CBI, Lucknow in Criminal case.
Notably, the trial court convicted and sentenced the accused-appellant u/s. 7 of the P.C. Act for three years rigorous imprisonment with fine of Rs. 40,000 and u/s. 13(2) read with Section 13(1)(d) of the P.C. Act for four years rigorous imprisonment with fine of Rs. 60,000.
A written complaint was received in the office of the Superintendent of Police, CBI, Lucknow by Shailendra Kumar, Proprietorship of firm of M/s Kashyap Trading Company alleging that the said concern of the complainant was in the wholesale trading of food-grains and was audited regularly by the Chartered Accountant every year. From the year 2002-03 as his firm was running into losses, the income tax was not payable and, therefore, was not paid. The complainant received a notice from the Income Tax Office in respect of the returns of the proprietorship firm of the complainant for F.Y. 2003-04 and 2004-05.
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