JUDGMENT/ORDER

1. This petition is filed by the petitioner-accused under Sec. 482 of Cr.P.C. for quashing the FIR in Crime No.1/2020 registered by the then ACB, Mysuru (Now Lokayuktha) for the offence punishable under Sec. 13(1)(b) read with Sec. 13(2) of the Prevention of Corruption Act, 2018 (for short ' P.C. Act ').

2. Heard the arguments of learned Senior counsel for the petitioner and learned Special counsel for the respondent-Lokayuktha.

3. The case of the prosecution is that the petitioner was said to be working as the Additional Commissioner of Commercial Taxes, SMR Division, Excise Department, Bengaluru since 22 years and during his tenure, he has amassed wealth more than the known source of income to the tune of Rs.1, 10, 63, 991.00 than the known source of income which amounts to 122.93%. The Lokayuktha Police have calculated the value of assets i.e., movable and immovable property to the tune of 1, 34, 63, 991/- and expenditures were Rs.66, 00, 000.00 which amounts to Rs.20, 063, 991.00 and his known source of income was Rs.90, 00, 000.00, thereby, Rs.1, 10, 93, 991.00 was excess assets than the known source of income. After registering the case, the ACB Police took up t