IMPORTANT POINT
Principles of deciding appeal against acquittal reiterated.

Judgment :

Dr. B.S. Chauhan, J.

1. This appeal has been preferred against the impugned judgment and order dated 3.3.2009 in Criminal Appeal No. 414-SB/1996 passed by the High Court of Punjab and Haryana at Chandigarh, setting aside the judgment and order of the Trial Court dated 28.5.1996 by which the respondent stood convicted under the provisions of Sections 7 and 13(1)(d) read with Section 13(2) of the Prevention of Corruption Act, 1988 (hereinafter referred to as the ‘Act 1988’) and had been awarded the sentence of one year on each count and a fine of Rs.2,500/- was imposed, in default of payment of fine, to further undergo RI for one month.

2. Facts and circumstances giving rise to this appeal are that:

A. The complainant - Naresh Kumar Kapoor was contacted by the respondent – the Income Tax Inspector who threatened him with reopening the assessment order, particularly in respect of the house owned and possessed by his wife Smt. Neeru Kapoor bearing No. 456, Model Town, Jalandhar and for purchasing the car which had not been disclosed by the complainant in his income tax return. The complainant and the respondent-accused had been in touch with each other and the respondent demanded a sum of Rs.25,000/- as illegal gratification for not reopening the said assessment.

B. On 1.6.1994, the complainant - Naresh Kumar Kapoor (PW.7) alongwith Raj Kumar Sharma (PW.3) went to the house of respondent- accused i.e. 638, Mota Singh Nagar, Jalandhar to negotiate for not reopening the assessment. The respondent-accused asked for a sum of Rs.25,000/- as illegal gratification and the complainant expressed his inability. On this, respondent agreed to accept a sum of Rs.10,000/- as part payment of the illegal gratification to be paid on the same day, and a further sum of Rs.15,000/- on the next day. The complainant made a false promise of paying a sum of Rs. 10,000/-on the same day i.e. 1.6.1994. The complainant approached Harish Kumar (PW.12), DSP (Vigilance), Jalandhar and they prepared to lay a trap.

C. The complainant arranged the money i.e. 20 notes in the denomination of Rs.500/-each. Phenolphthalein powder was applied on the notes and the same were given to the complainant. The number of those notes were noted separately on a piece of paper. The complainant and the shadow witness Raj Kumar Sharma (PW.3) washed their hands and approached the respondent-accused at his house. The complainant gave the money to the respondent-accused. He put it on the table and covered it with a newspaper. The shadow witness Raj Kumar (PW.3) gave the appointed signal to Harish Kumar Sharma (PW.12) DCP, Gurlebleen Singh (PW.2), the Executive Magistrate and other members of the raiding party and the money was recovered. Hands of the respondent- accused were washed in the sodium carbonate solution, which turned pink. In view thereof, the criminal prosecution started.

D. After investigation, a charge sheet was filed against the respondent-accused. The prosecution examined 12 witnesses in support of its case and the defence also examined 9 witnesses. On conclusion of the trial, the respondent was convicted and sentenced as referred to hereinabove.

E. Aggrieved, the respondent preferred the criminal appeal before the High Court which has been allowed vide impugned judgment and order dated 3.3.2009. Hence, this appeal.

3. Shri Ashok Kumar Panda, learned senior counsel appearing for the appellant, has submitted that it was a fool-proof case. The Trial Court gave cogent reasons and there was no justification for the High Court to discard the case of the prosecution. All the witnesses including Gurlebleen Singh (PW.2), the Executive Magistrate, have fully supported the prosecution’s case. The Trial Court found that there had been a demand of illegal gratification and the amount received by the respondent was duly recovered by the raiding party. Thus, all the ingredients to constitute the offences for which the respondent had been prosecuted had been fulfilled. There