(1.) This appeal has been directed against the judgment of conviction and order of sentence dated 29.04.1992 passed by the learned Special Judge (Vigilance), Sabmalpur in T.R. Case No.44 of 1987 corresponding to Sambalpur Vigilance P.S. Case No.5 of 1987. By the said judgment, the appellant having been convicted for the offence under section 5(1)(d) read with section 5(2) of the Prevention of Corruption Act, 1947 (in short, 'the P.C.Act') and under section 161 of the Indian Penal Code (for short, 'the IPC'), order has been passed that he would undergo rigorous imprisonment for one year and pay fine of Rs.500/- in default to undergo rigorous imprisonment for three months on each count of the offence under which he has been convicted with the stipulation that substantive sentences would run concurrently.
(2.) The prosecution case, in short, is that complainant (P.W.1) was a petty contractor undertaking different works under the Executive Engineer, Command Area Development Agency (CADA), Sambalpur in the year 1987-88. He having been paid with the amount for the work executed by him as against the bills raised; in March, 1987, it was ascertained that 2% of the bill amount had been deducted towards the income tax and that in so far as the complainant's bills are concerned, the deducted sum was Rs.661/-. In view of the fact that for the income of the complainant in that year, he being not liable to pay the income tax, he contacted the officials of the income tax to get refund of said sum of Rs.661/-. Coming to know from them that the reports of deduction of the income tax against his bills had not been received from the Office of the Executive Engineer, CADA, Sambalpur Division in the income tax office so as to advance the prayer for refund of the said deducted amount towards income tax, he came to the office of the Executive Engineer, CADA, Sambalpur and met the accused who was then the clerk-in-charge of checking of the bills. He requested the accused to send the detail report as to the deduction of income tax against his bills in order to advance the claim of refund of the said amount. It is alleged that the accused for that purpose demanded bribe of Rs.100/- from the complainant in order to send the report showing the detail deduction of income tax from the billed amount of the complainant towards the work executed by him. It is stated that although expressing inability to meet the demand, the complainant approached the accused to send the same, yet the accused remained adamant and insisted upon his demand of illegal gratification. So, being frustrated, the complainant went to the Vigilance Office at Sambalpur and lodged the written report (Ext.11), before the Superintendent of Police, Sambalpur Vigilance Division, which was treated as FIR and that led to the registration of Sambalpur Vigilance P.S. Case No.5 of 1987. Subsequent to the lodging of the FIR by the complainant, independent witnesses were brought on requisition from the office of the Additional C.T.O, Sambalpur in whose presence the complainant narrated the factum of illegal demand of gratification of a sum of Rs.100/- by the accused in order to give the report of deduction of amount towards the income tax from the billed amount. The complainant produced two G.C. notes of rupees fifty denomination. Their numbers were noted on a paper for future comparison by the Additional C.T.O., Sambalpur-I (P.W.3). Demonstration was made in the presence of the complainant and all other official and independent witnesses in the Vigilance Office. The complainant was then showed as to how colourless solution of sodium carbonate turns pink on addition of phenolphthalein powder. Those two currency notes being rubbed with phenolphthalein powder were given to the complainant for being kept in the shirt pocket to be delivered to the accused on his demand. Pursuant to the arrangement, as above, on 3.3.1997, the official members of the trap laying party along with the complainant and one Pramod Nath (P.W.5) being set up as the accompanying witness to see the giving of the bribe to the accused and its receipt by him and then to signal; proceeded to the office of the Executive Engineer, CADA, Sambalpur Division. The trap was laid successfully in the sense that the complainant and Sri Nath went to the office, the complainant after some time paid the bribe money on demand by the accused at the verandah of the office and the accused receiving the same kept in his right side pant pocket. Signal being given by that Promod Nath, Vigilance Officials and others went there and finally, the two fifty rupees G.C. notes were recovered. The vigilance officers seized all the incriminating materials including the currency notes. The hands of the accused being washed with sodium carbonate solution, the same turned pink and so also the wash of the pant pocket. The wash was preserved and sent for examination. It has been ascertained that the solution contain phenolphthalein. The relevant file was also seized. On completion of investigation, charge-sheet being filed, the accused faced the trial.
(3.) The accused has denied the factum of demand of bribe and to have received those two currency notes of fifty denomination towards illegal gratification pursuant to the demand for doing that work of dispatching the detail statement as to deduction of amount from the bills of the complainant towards income tax to the concerned office.