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

1997 (2) TMI 592

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant was sentenced to undergo rigorous imprisonment for one year and to pay a fine of ₹ 200/- on each count. High Court of Bombay (Aurangabad Bench) confirmed the conviction and sentence and dismissed the appeal filed by the appellant. 2. The official duties of the Sub-Registrar included, among other things, receiving applications for certified copies of registered documents and issuance of such copies. Appellant was Sub-Registrar of Nilanga Sub- Registry Office. PW-1 Shesherao Patil, an employee of postal department, was in need of certified copies of three sale deeds. When he approached the appellant he was told to submit necessary applications on stamp paper and to pay an amount of ₹ 20/- for each certified copy. PW-1 r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... people rushed into my office and therefore I could not issue receipts, His contention was repelled by the trial Judge as well as by the High Court. Learned single Judge of the High Court while confirming the conviction and sentence has mainly relied on the presumption of law envisaged in Section 4(1) of the Act. 5. Learned Counsel for the appellant contended that both Courts failed to take into account certain broad probabilities in this case and it resulted in the wrong conclusion that he received the amount as illegal gratification. 6. The presumption of law contemplated in Section 4(1) of the Act is in pari materia the same as the legal presumption mentioned in Section 20(1) of the Prevention of Corruption Act, 1988. Section 4(1) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ratification is not defined in the Act. Hence it must be understood in its literal meaning. In the Oxford Advanced Learner's Dictionary of Current English, the word gratification is shown to have the meaning to give pleasure or satisfaction to . The word gratification is used in Section 4(1) to denote acceptance of something to the pleasure or satisfaction of the recipient. If the money paid is not for personal satisfaction or pleasure of the recipient it is not gratification in the sense it is used in the section. In other words unless the prosecution proves that the money paid was not towards any lawful collection or legal remuneration the Court cannot take recourse to the presumption of law contemplated in Section 4(1) 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

..... those who were present then and he kept it in his pocket. 10. In the above context we may examine the relevant Rules of the Maharashtra Registration Manual. Rules 345 to 355 pertain to Searches and inspections, and grant of copies, etc. The material words in Rule 346 are these : When an application for copy of tendered, the applicant should be required to deposit in advance an amount sufficient to cover the search fee for the whole period mentioned in the application. Rule 347(iv) reads thus : When an application for copy is presented personally and the fees are paid, the probable date on which the copy will be ready for delivery and the Serial No. of application should be endorsed on the receipt and on the counterfoil. Rule 348(i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed to collect from the applicant. Similarly the act of keeping the amount in his pocket is not decisive to conclude that it was intended for himself. Perhaps that could have been the mode of his keeping the money safe till that day's amount was closed. The third reason cannot be used against the appellant because as soon as appellant collected the amount the signal was transmitted by PW-1 which was immediately followed up as members of the anti corruption squad rounded him up. Hence there would not have been sufficient interval for the appellant to make entries in the Register or to prepare the receipt. Evidence shows that appellant told PW I to come to the office again on the next Monday or Tuesday only as an answer to the query made b .....

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