A ABDUL KAFFAR Vs. STATE OF KERALA

JUDGEMENT

(1.) THE appellant herein was charged of offences punishable under sections 7, 13(1)(d) read with 13(2) of the Prevention of Corruption Act, 1988 (the Act) and sections 201 and 477-A of the IPC. THE Enquiry Commissioner and the Special Judge, Thrissur, found the appellant guilty of offence punishable under section 7 of the Act and sentenced him to undergo RI for 6 months on that count. He also found him guilty under section 13(1)(d) read with section 13(2) and sentenced him to undergo 2 years' RI. He also found the appellant guilty under section 201 IPC and sentenced him to undergo 6 months' RI, while he found the appellant not guilty of offence punishable under section 477-A IPC and acquitted him of the said charge.

(2.) IN an appeal filed before the High Court of Kerala at Ernakulam, the High Court agreed with the finding of the trial court on all counts and affirmed the judgment of the trial court by dismissing the said appeal. It is against the said judgment of the courts below the appellant has preferred this appeal.

(3.) MR. Ramesh Babu, learned counsel representing the State of Kerala, contended that a persual of the receipt allegedly given by the appellant to PW-1 assuming it to be true, itself shows that this could not have been a receipt for having received advance sales-tax payment. Learned counsel pointed out that as per the contents of the said receipt it is seen that the tax was being paid for the assessment year 1987-88 in the month of March, 1989 whereas the Circular relied upon by the appellant himself, shows that the Officers were empowered to collect advance-tax only for the months of March and April of that year during which the tax has become payable. According to learned counsel the tax for the months of March and April, 1989 had not become payable on 6.3.1989 therefore the defence set up by the accused is based on a non-genuine document.