IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 18^TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE V.SRISHANANDA CRIMINAL APPEAL No.100136 OF 2015 BETWEEN THE STATE OF KARNATAKA SPECIAL PUBLIC PROSECUTOR, KARNATAKA LOKAYUKTA POLICE, HIGH COURT OF KARNATAKA, BENCH AT DHARWAD, DHARWAD.

...APPELLANT (BY SRI. SRINIVAS B. NAIK, ADVOCATE)

AND SRI BASHEERAHAMAD S/O. MAKTUMSAB MULLA AGE NOT KNOWN, COMMERCIAL TAX INSPECTOR, OFFICE OF ASSISTANT COMMISSIONER OF COMMERCIAL TAX, HUBBALLI OF HUBBALLI, R/O. KUSUGAL ROAD, PLOT NO. 5 MADHURA COLONY, HUBBALLI, DIST: DHARWAD.

…RESPONDENT (BY SMT. VAISHALI K. KALADAGI, AMICUS CURIE)

CHANDRASHEKAR THIS CRIMINAL APPEAL IS FILED U/S 378(1) AND (3) OF LAXMAN KAT TIMANI CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE JUDGMENT AND ORDER OF ACQUITTAL PASSED BY THE III ADDL. DISTRICT & SESSIONS & SPECIAL JUDGE, AT DHARWAD DATED 29/12/2014 IN SPL. KLA C.C.NO.7/2013 AND TO SET ASIDE THE Digitally signed by JUDGMENT AND ORDER OF ACQUITTAL PASSED BY THE III ADDL.

CHANDRASHEKAR LAXMAN DISTRICT & SESSIONS & SPECIAL JUDGE, AT DHARWAD DATED KATTIMANI Date: 2026.02.21 29/12/2014 IN SPL. KLA C.C.NO.7/2013 AND TO CONVICT AND

11:44:50 +0530 SENTENCE THE RESPONDENT / ACCUSED PERSON FOR THE OFFENCES P/U/SEC.7, 13(1) (D) R/W SECTION 13(2) OF P.C. ACT, 1988.

THIS CRIMINAL APPEAL HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 31.01.2026 AND COMING ON FOR PRONOUNCEMENT THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CAV JUDGMENT

(PER: THE HON'BLE MR. JUSTICE V.SRISHANANDA)

The Lokayukta, Dharwad, is the appellant challenging the order passed in Special KLA C.C.No.7/2013 dated 29.12.2014 passed by the III Addl. District and Sessions and Special Judge, Dharwad, wherein respondent/accused has been acquitted for the offence punishable under Sections 7, 13(1)(d) r/w Section

13(2) of the Prevention of Corruption Act, 1988.

2. The facts in the nutshell which are utmost necessary for disposal of the present appeal are as under:

2.1 A complaint came to be lodged by one Sri Kiran Koneri with Lokayukta Police, Dharwad, contending that complainant is running an industry in the name and style ‘Kiran Industries’ standing in the name of his mother-Smt. Surekha, whereunder vehicle spare parts are being manufactured. The Industry was situated at plot No.12, Lakamanahalli Industrial Area, Dharwad. There are seven workers working in the industry.

2.2 It is his further case that on 06.11.2012, when the complainant was in the industry, Sri Balaswamy who is the Commercial Tax Assistant Commissioner and his assistant-Sri Basheerahamad, S/o Maktumsab Mulla (respondent/accused) visited the industry and demanded the books of accounts for the year 2011-2012 and 2012-2013 for inspection. Complainant furnished the necessary instructions by taking the print out from the computer and assured to furnish the account books and balance sheets as the same were with the Chartered Accountant and sought for about 2 to 3 days’ time.

2.3 At that juncture, it is the respondent who said that Rs.5,000/- to Rs.10,000/- would be charged per visit to the industry and demanded the said money. When the complainant refused to pay the same, he was instructed to visit the office of the Assistant Commissioner of Commercial Tax along with the necessary records. About 2 to 3 days later complainant visited the office of the accused and met the accused. Again, accused demanded the illegal gratification without even verifying the documents that has been procured by the complainant.

2.4 On 20.12.2012, a notice dated 12.12.2012 came to be issued to the industry directing the complainant to visit the office of the accused with necessary records. As such, one of the employee of the complainant viz., Ramesh Goddemmi was sent to the office of the accused on 22.12.2012. Later, complainant again visited the office and accused assured that he will verify the papers and then clearance certificate will be issued. Further documents were also demanded which were sent through Rames