STATE Vs. K. PASUPATHI

JUDGEMENT

(1.) This appeal is preferred by the State aggrieved by the judgment of acquittal delivered in Special C.C. No. 2 of 2008 on the file of Chief Judicial Magistrate/Special Judge, Tiruvarur.

(2.) The Prosecution has laid charge sheet against K. Pasupathi (A-1), Assistant Commercial Tax Officer-I and K. Murugaiyan (A-2), Driver, in the office of the Deputy Commercial Tax Officer, Tiruvarur, based on investigation done on the complaint by one M. Sethuraman of Devakandanallur Village, Kudavasal Taluk on 2.9.2005 to the Inspector of Police, Vigilance and Anti-Corruption Wing, Nagapattinam.

(3.) The complaint which is marked as Ex.P2 runs as under:- Sethuraman who is running the Welding Workshop by name ART Welding Works, involved in manufacturing of tractor trailers and he is an assessee of Commercial Tax. While so, on 23.8.2005 at about 7.00 p.m Murugaiyan, Driver in Commercial Tax Office along with 45 year old person wearing spectacle came to his workshop, warned him that the he is carrying on trade without paying tax and started inspecting bills and other records. Thereafter, they told him that the he is liable to pay compound tax of Rs. 8,000/- and if he pay the money as bribe they will not tax him further. When Sethuraman pleaded that he is not in a position to pay Rs. 8,000/-, and he is having only Rs. 2,000/-, asked them to grant a week's time to pay the said amount, they left from his workshop. Thereafter on 31.8.2005 at 12.30 p.m A2-Murugaiyan alone came to the defacto complainant's workshop and demanded Rs. 2,000/- for which the defacto complainant sought two days time. This was witnessed by Pitchai, the painter working in his workshop. On 2.9.2005 at about 7.30 am the defacto complainant accidentally met Murugaiyan (A2) near Kizhmanali Village, at that time A-2 again demanded money and told him that he is not asking money for himself but for the officer also. The defacto complainant has promised Murugaiyan(A2) that he will give money on that day evening. A2- Murugaiyan has told him that he will come to the workshop by 6 or 7 'O Clock in the evening to collect the bribe money. If he pay Rs. 2,000/- as bribe, the tax problem will be solved for the next one year.