JAGJIT LAL SHARMA Vs. STATE OF H.P.

JUDGEMENT

(1.) THIS appeal by the Appellant Jagjit Lal Sharma is directed against the judgment of the learned Special Judge, Una dated 27.7.2009, whereby the accused was convicted of having committed offences punishable under Section 7 read with Section 13(2) of the Prevention of Corruption Act and sentenced to undergo imprisonment of two years and to pay a fine of Rs. 5,000/ - and in default of payment of fine to further imprisonment of three months.

(2.) THE undisputed facts of the case are that the Appellant was working as Excise Inspector at the Ajouli Barrier in District Una. The admitted case of the parties and which case has also been proved by the statements of the parties is that the Excise Authorities stop the trucks and other vehicles in which the goods are being carried and verify whether the tax has been paid on the goods or not. In case, the Excise Authorities at the Barrier are of the opinion that the proper tax has not been paid and that the goods have been under valued for the purpose of taxation, the concerned goods are detained and detention orders are issued and the GRs along with goods are retained at the Barrier. In the statement of one of the witnesses, it has also come that sometimes the Transport Company is permitted to carry the goods, but they are specifically told that the goods may not be delivered to the trader unless the documents are released after satisfying the barrier incharge. However, the general practice appears to be that the goods receipts along with goods are detained and the detention orders qua these are issued.

(3.) THEREAFTER Rakshvir Singh along with Karnail Singh went to the Barrier. They reached the Barrier at about 6.00 -6.15 PM. PW -8 again asked the accused to reduce the amount of penalty and at that stage the accused told him that some penalty will have to be paid and some amount he would keep without issuing receipt and he demanded Rs. 5,000/ -. Rakshvir Singh prayed that lesser amount be taken and finally the deal was struck at Rs. 4,000/ -. Thereafter, the accused issued four receipts vide Ext.PW -8/C to Ext.PW -8/F for Rs. 2,300/ - and Rs. 4,000/ - was paid to him. The GRs and other documents Ext.PW -8/G -1 to Ext.PW -8/G -15 were thereafter returned to Rakshvir Singh. Karnail Singh came outside and gave a signal to the police who entered the room along with Naib Tehsildar. The police caught hold of the accused.