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Indian Laws - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

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

Indian Laws

November 12, 2022

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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