Judgment

SIKRI, CJI.: - The basic facts in this appeal, by special leave, are not in dispute and the only question involved is whether on the facts, as found, the respondent should be convicted under Section 5 (2) of the Prevention of Corruption Act, 1947 (hereinafter referred to as the Act). The respondent has been acquitted by the High Court (Dulat, J.)

2. The relevant facts are as follows. The respondent was an Income-tax Officer for about ten years from December,1950 to September, 1960. While he was posted at Amritsar during the year 1954-55 he obtained on credit petrol from a petrol pump and the bill came to Rs. 151/-. It is stated that the respondent did not pay this bill. Later, he was posted at Delhi from 1955 to 1958 and at Delhi he obtained goods on credit from M/s. Empire Stores and during the period of about three years he purchased goods worth Rs. 2876.20. These bills the respondent has also not paid. He also purchased goods on credit from M/s. Sylco, who are cloth merchants as well as tailors. To them he owed Rs. 1853.10 and he also has not paid this bill. He owed Rs. 71.75 to M/s Electronics Limited. He purchased a refrigerator from M/s Oriental Radio Corporation at a