SUNIL Vs. THE STATE OF BIHAR

JUDGEMENT

(1.) Heard Mr. D.K. Sinha, learned Senior Advocate for the appellant and Mr. Bipin Kumar Sinha, learned Standing Counsel for the Central Bureau of Investigation (for short 'CBI').

(2.) This appeal under section 374 (2) of the Code of Criminal Procedure, 1973 (for short 'Cr.P.C.') has been filed by the appellant challenging the judgment of conviction and order of sentence dated 02.09.2013 passed by the learned Special Judge, CBI Court-II, Patna in connection with R.C. Case No.2 of 2010 corresponding to Special Case No.1 of 2010 whereby and whereunder he has convicted the appellant for the offences punishable under Sections 7 and 13(2) read with 13(1)(d) of the Prevention of Corruption Act, 1988 (for short 'PC Act') and sentenced him to undergo rigorous imprisonment for one year and to pay a fine of Rs. 2,000/- and in default of payment of fine to undergo simple imprisonment for one month under Section 7 of the PC Act and rigorous imprisonment for two years and to pay a fine of Rs. 10,000/- and in default of payment of fine to undergo simple imprisonment for two months for the offence punishable under Section 13(2) read with 13(1)(d) of the PC Act.

(3.) The first information report (for short 'FIR') vide R.C. Case No.023201040002 dated 09.02.2010 was registered by Sri J.P. Mishra, Additional Superintendent of Police, CBI, Patna on the basis of a complaint dated 06.02.2010 submitted by the complainant Smt. Maya Kumari wife of Sri Arvind Kumar, an agent of Mahila Pradhan Kshetriya Bachat Yojna (MPKBY) in sub-post office, Ekangarsarai, District-Nalanda. She had alleged that the appellant, a cash clerk, sub-post office, Ekangarsarai, Nalanda in agreement with Kameshwar Prasad Singh, Postmaster, Ekangarsarai deducts 10 percent as commission in addition to mandatory deduction of income tax and cess at the time of payment of her commission for deposits made by investors through her under Recurring Deposit (for short 'RD') scheme. She further alleged that her commission for deposits made under RD scheme for the month of December, 2009 and January, 2010 came to Rs. 15398/- and Rs. 15,062/- respectively totaling Rs. 30,460/- out of which 10 percent income tax deduction came to Rs. 3,046/- and 3 percent cess deduction came to Rs. 91/-. Therefore, out of the total commission amount of Rs. 30,460/-, Rs. 3,137/- is to be deducted as income tax and cess and she is entitled to receive Rs. 27,323/- as legal commission after all such deductions. She alleged that she would be paid Rs. 24,277/- only instead of Rs. 27,323/- and Rs. 3,046/- would be illegally deducted as 10 percent commission.