AJAY PRATAP SINGH Vs. STATE OF KERALA

JUDGEMENT

(1.) Judgment in C.C.No.26/2014 on the files of the Special Judge (SPE/CBI) - III, Ernakulam is under challenge in this appeal. The appellant herein is the sole accused therein.

(2.) Heard the learned counsel for the appellant/accused and the learned Public Prosecutor. Perused the judgment under challenge along with the records of the Special Court.

(3.) The prosecution case is that the accused, while working as Inspector, Central Excise, Service Tax Division, had, on 2/7/2011, demanded an amount of Rs.1,00,000.00 (Rupees One Lakh only) as bribe from Shri.P.S.Vinod (PW1) for rectifying the defects in the Service Tax returns filed for the financial year 2009 - 2010, and that, after a series of negotiations with Shri.P.S.Vinod (PW1), he had, at about 5.30 p.m., on 7/7/2011, visited the office of PW1 in the building, by name Penta Menaka, repeated the demand for bribe, and accepted a sum of Rs.15,000.00 (Rupees Fifteen Thousand only) from him as illegal gratification, other than legal remuneration, as a motive or reward for performing the official act of accepting the Service Tax returns. It is further alleged that the accused, by corrupt or illegal means and by abusing his official position as a public servant, had obtained a pecuniary advantage to the tune of Rs.15,000.00 (Rupees Fifteen Thousand only), as stated above. On this premise, the prosecution alleges commission of offences punishable under Sec. 7 and Ss. 13(1)(d) r/w 13(2) of the Prevention of Corruption Act, 1988 (for short, 'the PC Act ' hereinafter), by the accused.