The intention of the bribe-giver to corrupt the public servant is the essence of the offense under S. 161, Penal Code, and it is immaterial whether the public servant is or is not in a position to do the official act or show favor for which the bribe is offered.

FACTS :- One Mahadeo and another (accused Nos. 1 and 2) were doing extensive business in silk, yarn and other articles at Rabkavi in the Belgaum district. The partners in this business were the two accused and accused 2s father-in-law, Pattan who is dead. Some time/about January 1949 one Gudi, Deputy Superintendent of Police, Anti-Corruption Branch, received information that the accused had cheated Government and evaded the payment of income-tax by concealing the huge profits made by them in their business. On 22-1-1949, Gudi obtained the sanction of the District Magistrate to investigate into this matter. He then went to Rabkavi accompanied by Naik, who was an Inspector in the police department. On January 24 and 25 they searched the shops and houses of the accused and seized their account-books. They returned to Belgaum on January 26 with these account-books.

During the time they were in Rabkavi accused 2 was said to have offered to each of them Rs. 15,000 to Rs. 20,000 in order that they might hush up the matter. On 21st February 1949, Gudi issued an order to Naik to examine the account-books of the accused which had been attached and to submit his report. This report was submitted by Naik on 12th March 1949. In this report he stated that the accused were earning huge profits, that they had not shown them in their income-tax returns, that they had made false entries in their account-books and that they had not produced many of their account-books before the income-tax authorities. He also stated that the income-tax authorities had deliberately overlooked the huge profits made by the accused and had not correctly assessed them.

Before Naik submitted this report, the accused had approached Naik through his friend, Keshavain, and offered to pay him Rs. 30,000 in order that the investigation of the charges against them might be dropped. Naik at first informed the accused through Keshavain that the offer made to him was not proper and that he would not accept any amount. Naik then mentioned the matter to Gudi, who advised him to accept the offer and to trap the accused. In the second week of March the accused again approached Keshavain and asked him to see Naik again. Keshavain met Naik, who told him that he would see what he could do if the accused came to Belgaum along with the moneys. This reply of Naik was conveyed by Keshavain to the accused.

On 23rd March the accused and Pattan came to Belgaum. Keshavain then arranged for their meeting with Naik in the evening that day near Mitra Samaj at Belgaum. The accused accordingly met Naik at 7 or 7-30 p.m. near Mitra Samaj. They asked Naik to take Rs. 15,000 which they had brought with them and to see that their account-books were returned to them without any further enquiry. Naik told them that it was not advisable to talk about such things on a public road where many people were moving about, and that the accused should see him in his room in the Police Club at about 10-30 p.m. The accused then left after informing Naik that they would see him again at night. Naik then informed Gudi who asked him to give a report in writing. In that report Naik stated that he had been offered a bribe of Rs. 15,000 by the accused and that action should be taken against them according to law. Gudi took this report of Naik to the District Magistrate, who granted him permission to investigate into the offence. The District Magistrate also arranged for the additional Magistrate, First Class, Belgaum, to remain present at the time when money was to be given to Naik.

At about 10 p.m. Naik was searched in the presence of the panchas. He was then left alone in his room at the Police Club. Gudi, the panchas and the Magistrate waited outside. They sat at places from which they could see what was happening inside Naiks room. The accused arrived at 10-30 p.m. and went to Naiks room. Naik asked the accused as to what help they wanted from him. Accused 1 told him that he should save them from the income-t