MUNIAPPAN Vs. STATE

JUDGEMENT

(1.) This appeal is directed against the judgment dated 13.06.2011, passed in Special C.C.No.2 of 2005 on the file of the learned Special Judge cum Chief Judicial Magistrate Coimbatore,

(2.) Thiru. P.Muniappan, the appellant herein, while serving as Revenue Inspector, Tiruppur Municipality, Tiruppur, on 23.01.2004 alleged to have accepted Rs.8,000/- as illegal gratification from one Viswanathan to assess lesser tax than the actual, to the property of his mother Tmt.Samiathal. The trial court held him guilty for offences under section 7 and 13(2) r/w 1391)(d) of Prevention of Corruption Act,1988. Sentenced him to undergo two years Rigorous Imprisonment and pay fine of Rs.5,000/- for each of the offences. In default in payment one year Simple imprisonment each. The substantive sentence to concurrently.

(3.) On 12.12.2003, Tmt.Samiathal through her son Thiru.Viswanthan (PW-2), submitted an application (Ex.P-2) to assess tax to her property at R.S.Puram, First Street, Mannarai Village, Tiruppur. Acknowledgment Receipt (Ex P-3) was issued to Viswanathan, in which he was informed that he can collect the order on 29.12.200 On 29.12.2003 he met PW-6 Thiru. Sivaraj, the Bill Collector. PW.6 told Viswanathan to meet Muniappan, the Revenue Inspector (accused/appellant) after Pongal Holidays, since Muniappan has gone to Sabarimala. Accordingly, on 19.01.2004 morning PW-2 met Sivaraj, who told him to come in the evening along with the title deed copy. On that evening at 5.00 pm again he met Sivaraj. Sivaraj called his help hand Satish (PW-7) and asked him to take PW-2 to Revenue Inspector Muniappan.