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Indian Laws - Highlights / Catch Notes

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Illegal gratification - Prevention of corruption - appellant was ...


Income Tax Assistant Found Guilty Under Prevention of Corruption Act; Presumption of Guilt Upheld, Defense Fails to Rebut.

November 12, 2022

Case Laws     Indian Laws     HC

Illegal gratification - Prevention of corruption - appellant was working as an Assistant in the Income Tax office - Once the demand and acceptance is proved, presumption under Section 20 applies with full rigour. There is no evidence or explanation to make out a case on behalf of the defence that the accused has been falsely implicated in this case with an ulterior design on account of any past enmity. The presumption has not been rebutted - HC

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