Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
Corporate Law

Section 13(1)(d) Conviction Cannot Survive Without Pecuniary Advantage: SC

Case Law Details

TaxGuru Citation
2026 taxguru.in 12882
Case Name
Khanindra Kr. Dutta Vs Central Bureau of Investigation (Supreme Court of India)
Date of Judgement/Order
Only available for paid members
Advertisement

Khanindra Kr. Dutta Vs Central Bureau of Investigation (Supreme Court of India)

Sixty-Two Witnesses, but No Money Trail: Section 13(1)(d) Cannot Convict Where Pecuniary Advantage Is Missing

Facts of the case

The prosecution arose from a complaint made by the Veterinary Department of Assam concerning an alleged loss of ₹5,97,200. The allegation was that false RCC bills had been submitted for the supply of medicines, although the medicines were never actually supplied. Payments were allegedly released in favour of a fictitious firm.

Seven persons were charge-sheeted. The appellant was the officer in charge of the store, while another accused was the storekeeper. The prosecution alleged that the storekeeper made entries in the store register showing receipt of medicines and that the appellant certified those entries, even though no medicines had been received.

Charges were framed u/ss 420, 465, 471 & 477A read with s.120B of the IPC and u/ss 13(1)(d) & 13(2) of the Prevention of Corruption Act, 1988.

High Court found no gain—but still sustained corruption conviction

The High Court accepted that the medicines shown in the records had not actually been received. At the same time, it categorically recorded that there was no evidence showing whether the appellant or the storekeeper had obtained any valuable thing or pecuniary advantage from the alleged transaction.

Paid content

Become a Premium Member, or log in if you are already a Premium member.

Advertisement

Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 6,941

Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.