JUDGMENT - Chainani, J.

1. The charge, which was framed against the accused by the trying Magistrate, was that on 23rd March 1949, they and the deceased Pattan, in furtherance of their common intention, offered Rs. 15,000 as illegal gratification to Police Inspector Naik in his room at the police club, Belgaum, in order that he should help them in getting the Income-tax inquiry against them dropped and in getting back their account-books, which had been attached by the police at Rabkavi. The investigation of the case, in which the accused are said to have cheated Government of income-tax by not disclosing the greater part of their income and in which their account-books had been seized, was being conducted by the Deputy Superintendent of Police Gudi and by Inspector Naik, under Gudis supervision. Naik could not, therefore, himself close the investigation or return the account-books to the accused. Ho could do so only after obtaining the permission of Gudi and probably also of higher officers.

Naik has also stated that when the accused asked him to return the account-books, he told them that the sanction of the Magistrate was required for their return. It has, therefore, been urged th

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