Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2009 (2) TMI 870

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e was convicted for offence punishable under Section 5(1)(e) of the Prevention of Corruption Act, 1947 (in short the `Act') and was sentenced to under minimum sentence of one year and was directed to pay a fine of ₹ 2,50,000/-. The only point which was examined by the High Court was whether the respondent could be convicted for acquisition of wealth disproportionate to his known sources of income prior to 1964 i.e. from the date of inception of service on 29.5.1944 till the date of raid under Section 5(1)(e) which came into force only on 18.12.1964. The High Court was of the view that any acquisition of wealth said to be disproportionate to his known sources of income prior to 1964 could not be taken into account since prior to 19 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... learned counsel that the Act has no retrospective operation. We are unable to agree however that to take into consideration the pecuniary resources or property in the possession of the accused or any other person on his behalf which are acquired before the date of the Act is in any way giving the Act a retrospective operation. 13. A statute cannot be said to be retrospective `because a part of the requisites for its actions is drawn from a time antecedent to its passing? (Maxwell on Interpretation of Statutes, 11th Edn., p. 211; see also State of Bombay v. Vishnu Ramchandran). Notice must be taken in this connection of a suggestion made by the learned counsel that in effect sub-section 3 of Section 5 creates a new offence in the dischar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arge of his official duty is however unsound. The sub-section does nothing of the kind. It merely prescribes a rule of evidence for the purpose of proving the offence of criminal misconduct as defined in Section 5(1) for which an accused person is already under trial. It was so held by this Court in C.D.S. Swamy v. State and again in Surajpal Singh v. State of U.P.. It is only when a trial has commenced for criminal misconduct by doing one or more of the acts mentioned in clauses a, b, c and d of Section 5(1) that sub-section 3 can come into operation. When there is such a trial, which necessarily must be in respect of acts committed after the Prevention of Corruption Act came into force, sub-section 3 places in the hands of the prosecution .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lf have to be taken into consideration for the purpose of sub-section 3 of Section 5, whether these were acquired before or after the Act came into force. 7. The view expressed by the High Court is apparently in conflict with the view expressed by this Court in Sajjan Singh's case (supra). 8. Learned counsel for the respondent submitted that even if the accused has no case on the legal question raised on facts the respondent was bound to succeed. We find that the High Court did not examine the other aspects and only dealt with the applicability of Section 5(1)(e) of the Act on the factual position highlighted above. While we set aside the order of the High Court so far as it relates to the scope and ambit of Section 5(1)(e) of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates