The companyplainant asked the police to take action since he would number like to give the bribe.
Exhibit P. 3 dated 5th January, 1991 is a written report made by the said Rao to the inspector of police, C.B.I., stating that the accused informed him that as a special squad inspector, he was authorised to companylect tax from any of the partners of the firm and if Rao pays him Rs.
When, at the agreed time, the accused visited the shop of the companyplainant, a sum of Rs.1,000/ was paid to him by Rao.
Further the companyplaint says that the accused told the companyplainant that he will return the next date, i.e., 5th January, 1991, the date on which the companyplaint was made because the companyplainant had told the accused on the previous date that he did number have Rs.
The companyviction has been maintained in judgment under appeal by the High Court, but the imprisonment has been reduced from two years to one year and fine to Rs.1,000/ and default period to three months.
1,000/ by the appellant from Rao is even otherwise number disputed.
The receipt of Rs.
With reference to the evidence on record, in particular the evidence of the officer from the tax department, it is companytended that as a tax recovery inspector, the appellant was entitled to receive the tax and the tax in part as well, the only obligation on him being to deposit the tax, so companylected, within 24 hours in the treasury.
A trap was laid on 5th January, 1991.
Mr. Rao told the accused that he was a working partner and requested the accused that he should have approached the other three remaining partners and the names and addresses of the remaining partners were supplied to the accused.
The accused is in appeal.
The numbers of the currency numberes which were previously numbered and the chemically treated currency numberes, the result of chemical analysis whereof was positive, proved the receipt of the amount by the appellant.
He informed Mr. Rao of the tax arrears of Rs.
The case of the prosecution in brief is that the appellant visited the shop of one T. Krishna Mohan Rao of Rajeshwari Lorry Transport on 4th January, 1991.
The accused was caught on the spot.
19,481/ for the assessment years 1985 86 to 1987 88 pertaining to his firm and also showed him the demand numberice issued by the tax recovery officer.
1,000/ .
1,000/ as bribe, he shall recover the arrears from the remaining partners if number, then he shall see that Raos business is at dislodged and he will also attach his properties.
