K. CHANDRIKA, I.R.S Vs. STATE

JUDGEMENT

(1.) This criminal appeal is directed against the judgment dated 5.7.2011 in Spl.(Corruption) Case No.205/2009 passed by the City Civil and Sessions Judge and Special Judge for CBI Cases, Bangalore convicting the appellant for the offences punishable under Sections 7, 13(2) and 13(1)(d) of the Prevention of Corruption Act and sentencing to undergo simple imprisonment for a period of two years and to pay fine of Rs.50,000/- for the offences punishable under Section 7, to undergo simple imprisonment for a period of three years and to pay fine of Rs.1,00,000/- for the offences punishable under Section 13(1)(d) of P.C.Act.

(2.) Appellant was working as Assistant Commissioner of Income Tax, Circle 12(5) at Bangalore during the year 2008. The complainant is the Chairman of M/s.Vmoksha Technologies Pvt. Ltd, Bangalore and they were regularly filing income tax returns. In respect of the returns for the assessment year 2005-2006 appellant issued summons under Section 131 of the Income Tax directing the complainant to produce the books of accounts and other concerned documents for scrutiny. Accordingly, on 26.12.2008, the complainant appeared before the appellant, discussed in relation to the returns filed by his company. It is alleged by the complainant that in the discussion on 26.12.2008, appellant demanded bribe of Rs.10,00,000/- for regularizing the scrutiny of returns and demanded initial payment of Rs.2,00,000/- for passing favourable orders.

(3.) On appreciation of evidence on record, the Special Judge passed the impugned judgment holding that prosecution has proved the charges leveled against the petitioner and consequently convicted and sentenced the appellant. Hence this appeal.