GUJULA PANDU RANGA RAO Vs. STATE

JUDGEMENT

(1.) THIS Criminal Appeal is directed against the judgment dated 06.12.2003 delivered in C.C. No.14 of 1995 whereby the learned Special Judge for SPE and ACB Cases, Vijayawada found the accused guilty of the offence punishable under Sections 7 and 13(2) read with 13(1)(d)(ii) of the Prevention of Corruption Act, 1988 (for short "the Act"), and convicted and sentenced him to undergo rigorous imprisonment for a period of one year and pay a fine of Rs.1,000/-, in default, to suffer simple imprisonment for two months for the offence punishable under Section 7 of the Act and also sentenced him to undergo rigorous imprisonment for a period of one year and pay a fine of Rs.1,000/-, in default, to suffer simple imprisonment for two months for the offence punishable under Section 13(1)(d)(ii) read with 13(2) of the Act. Both the substantive sentences are directed to run concurrently.

(2.) THE case of the prosecution in brief is that the appellant-accused was working as Assistant Commercial Tax Officer-II in the office of DCTO, Tanuku, West Godavari District. PW1-de facto complainant is a proprietor of Safura Radio Sales and Service at Shop No.5, Netaji Complex, Tanuku. He was dealing in electrical goods under Licence RC No. EIR/2/1189 dated 01.03.1984. On 04.08.1994, the appellant-accused officer assessed the tax on the basis of Form-A2 returns submitted by PW1 for the assessment year 1993-94, and demanded him to pay Rs.500/- as bribe to show an official favour of imposing 2% assessment tax instead of the proposed 10% assessment tax. However, the complainant pleaded his inability to pay the same stating that he is a petty businessman. On 17.08.1994, PW1 approached the accused officer and requested him to impose 2% assessment tax, but the appellant-accused officer reiterated his earlier demand and directed PW1 to pay the bribe amount on 24.08.1994. On 22.08.1994, at about 04.30 p.m., PW1 preferred Ex.P1 complaint before the Deputy Superintendent of Police, ACB, Eluru against the appellant-accused officer, based on which, a case in Crime N0.8/ACB-RC(T)G/94 was registered under Ex.P19-FIR and PW8 laid a trap and the accused officer was trapped for demand and acceptance of the bribe amount of Rs.500/- from PW1 and the same was recovered from him in the presence of PW2-Mediator. Phenolphthalein test was conducted and the same proved positive. THE serial numbers of the currency notes tallied with the numbers mentioned in Ex.P6 - pre-trap proceedings. Post-trap proceedings were drafted under Ex.P15. After obtaining sanction order dated 05.08.1995 under Ex.P18, charge sheet was laid in the Court of the Special Judge for S.P.E. and A.C.B. cases, Vijayawada for the offences punishable under Sections 7,11 and 13(2) read with 13(1) (d) of the Act.

(3.) THE plea of the appellant- accused officer is that the amount of Rs.500/- received by him from PW1 is towards additional security deposit in pursuance of Ex.X3 - notice dated 10.08.1994 given to him.