STATE OF H.P. Vs. IQBAL SINGH KOHLI

JUDGEMENT

(1.) This revision by the State is directed against the order of the Special Judge, Mandi Sessions Division, at Mandi, discharging the Respondent in respect of an offence under Sec. 5(2) of the Prevention of Corruption Act, 1947 (referred to as the Act).

(2.) The prosecution case, briefly stated, is that the Respondent started his service career as a temporary Assistant Clerk in the Income Tax Department at Amritsar on 18th November, 1943, on a salary of Rs. 40/ - per month. He was transferred to various places during the course of his employment. After partition of the country he was posted at Amritsar as L.D.C. Stenographer. After working as U.D.C., Head Clerk, and Inspector of Income Tax, he was promoted as Income Tax Officer (Class -II) in August, 1965, and he started working as such at Chandigarh on 21st August, 1965. He was thereafter transferred to Mandi (Himachal Pradesh) sometimes in May/ June, 1969. From Mandi he was transferred in April, 1972 to Karnal.

(3.) Assets of the Respondent were checked. The period of check is stated to be from 1 -7 -1961 to 31 -3 -1971. After calculating the total income from salary and other known sources as well as the expenditure incurred by the Respondent, it was found that the Respondent had assets disproportionate to his known sources of income to the extent of Rs. 52,638/ - for which the Respondent could not give any reasonable explanation. After obtaining the requisite sanction the Respondent was charge -sheeted for an offence punishable under Sec. 5(2) of the Act read with Sec. 5(1)(e) of the Act.