MEHTA, J.—B. B. Saxena, functioned as Income tax inspector under the Income tax Officer, C-ward, Ajmer, with effect from March 17, 1971. In that capacity he was required to make inquiries into sundry complaints of evasion of income tax. A complaint was made by Saligram Mittal against one Ratnchand, son of Sunderdas, Chand Baori, Ajmer, about evasion of income tax. Income tax Officer C-ward, Ajmer, entrusted the inquiry to accused B. B. Saxena. The accused contacted Ramchand on April 26, 1971, at his shop situate on Plaza Road, Ajmer. Saxena undertook to hush up the complaint provided Ramchand agreed to pay him Rs. 200/- as illegal gratification. Ramchand expressed that he being indigent was unable to pay Rs. 200/-. He, however, agreed to part with Rs. 100/-. Ramchand then made a written complaint to T. B. Singh, Inspector, Special Police Establishment, Jaipur (Camp Aimer). Thereafter on April 20, 1971, a trap was arranged and laid by T. B. Singh, assisted by two Inspectors of the Special Police Establishment, Amar Singh and Ganeshlal. Two independent witnesses J. B. Sengar, Dy. Post-master, Ajmer and B. K. Banerji, Inspector, complaints P & T., Ajmer, were also associated with the

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