Upon detection of the said fraud, Commercial Taxes Department had taken appropriate action and as a result of which tax liability of the proprietor was likely to be enhanced substantially.
Being aggrieved by the Order dated 25th August, 2000, passed by the First Additional District Judge cum Chief Judicial Magistrate, Karur, the appellant filed Criminal Appeal No.765 of 2000, before the Madras High Court but the same was dismissed and being aggrieved by the Order of dismissal passed by the Madras High Court dated 10th December, 2007, this appeal has been filed.
The appellant, being an employee of the Commercial Taxes Department, was companynected with the aforesaid raid.
iii Necessary investigation was made by the Inspector of Police W.12 and ultimately charge sheet was filed and on examination of witnesses and upon careful companysideration of the entire evidence, the learned First Additional District Judge cum Chief Judicial Magistrate, Karur, found the appellant guilty of the charges levelled against him and accordingly the order of companyviction dated 25th August, 2000, referred to hereinabove was passed by the learned judge.
Under Section 7 of the Act and in pursuance of the said companyplaint a trap had been laid by the Anti Corruption Department.
P.W.3 was number inclined to give the said amount as illegal gratification and, therefore, he companytacted the Anti Corruption Department Vigilance Police and gave a companyplaint.
The said companyplaint had been registered as C.R.No.8/91 V AC, Tiruchy Dist.
At that time, the pre determined signal was given by P.W.3, to the trap team and therefore, the Members of the trap team raided the place and caught the appellant red handed.
The Sodium Carbonate Solution test was carried out and the same was found to be affirmative denoting acceptance of the amount by the appellant.
The facts giving rise to the said criminal case in a nutshell are as under On 11th March, 1991, the premises of Hotel Aristo Restaurant at Karur had been raided by the officers of the Commercial Taxes Department Enforcement Wing and as a result of raid, it was found that a fraud was companymitted in relation to payment of tax.
Intention of the appellant allegedly was to have some illegal gratification from the proprietor of the said hotel under a pretext that he would do the needful for reduction of the amount of tax which was claimed by the Department from the proprietor of the Hotel.
In pursuance of the said trap P.W.3 had paid a sum of Rs.5,000/ to the appellant who had accepted the said amount and had thereafter kept the amount in the left pocket of his trousers.
He sent a message through the accountant of the aforesaid Hotel to Shri Thamilarasan P.W.3 , proprietor of the said hotel, to meet him personally so that the matter can be settled.
ii P.W.3 thereafter met the appellant on 11th December, 1991, and at that time the appellant demanded a sum of Rs.5,000/ by way of illegal gratification so as to do the needful for reducing the tax and or penalty.
ANIL R. DAVE, J. Leave granted.
Being aggrieved by the Judgment and Order passed in Criminal Appeal No.765 of 2000 by the Madras High Court, the appellant has approached this Court by way of this appeal.
By virtue of the impugned judgment, the High Court has companyfirmed the Order of companyviction dated 25th August, 2000, passed by the First Additional District Judge cum Chief Judicial Magistrate, Karur, whereby the appellant has been companyvicted under the provisions of Section 7 and Section 13 1 d read with Section 13 2 of the Prevention of Corruption Act, 1988, hereinafter referred to as the Act sentencing him to undergo rigorous imprisonment for one year and to pay a fine of Rs.1,000/ , in default, to undergo simple imprisonment for two months for each of the offences and ordered both the sentences to run companycurrently.
