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2014 (9) TMI 295 - MEGHALAYA HIGH COURTConviction under Section 11 of the Prevention of Corruption Act, 1988 - Acceptance of gratification - Held that:- From the sub-section (1) of Section 20, it is clear that once it is proved in trial relating to offence punishable under Section 11 that the accused has accepted any valuable thing, it shall be presumed that such person has accepted it as a motive or reward, unless contrary is proved. In the opinion of this Court, the mere fact that the Appellate Authority has upheld the correctness of the order cannot justify the acceptance of valuable thing or money during the proceeding of adjudication or subsequent thereto, particularly when such consideration is accepted not long after the adjudication. Vehicle was donated by the assessee to Zami Memorial Charitable Trust made in the name of mother of the accused/appellant, Smti L.R. Mithran during the proceedings of the adjudication by getting made payment through M/s. Warren Tea Ltd., of which Vinay Kumar Goenka (son of Shri. S.P. Goenka, Chairman of M/s. Kitply Industries Ltd., i.e. Assessee) was the Managing Director. There is sufficient evidence on record establishing the fact as to how Shri S.P. Goenka, Chairman of M/s. Kitply Industries Ltd. (assessee) got made Demand Draft through M/s. Warren Tea Ltd., of which he was the Financial Adviser. Court is in agreement with the trial court that the prosecution has successfully proved charge of offence punishable under Section 11 of Prevention of Corruption Act, 1988 against accused/appellant, Smti L.R. Mithran. As such, the conviction recorded against her does not require any interference. But as far as sentence awarded by the trial court is concerned, in the facts and circumstances of the case, particularly when the order passed by the accused/appellant, Smti L.R. Mithran, Commissioner of Central Excise was not only upheld by the CEGAT (Appellate Authority) but also penalty awarded against the assessee was reduced, this Court is of the view that awarding of sentence of 6(six) months which is the minimum sentence prescribed under Section 11 of Prevention of Corruption Act, 1988 would have met the ends of justice. - Decided against Appellant.
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