J U D G M E N T

The appellant herein was Tax Assistant in the office of the Additional Commissioner of Income Tax Office, Kollam in December, 2004. He faced prosecution before the learned Special Judge (SPE/CBI-I), Ernakulam in C.C. 7 of 2005, on the complaint of one Balachandran Pillai, that on 13.12.2004, the appellant accepted an illegal gratification of ₹ 2000/- from him as a reward for issuing a cheque for the refund of an amount of ₹ 17,326/-. The said Balachandran Pillai had sustained some injuries in a motor accident on 21.6.1995. On the claim brought by him as O.P. (MV) No.520/1997, the Motor Accidents Claims Tribunal, Kollam awarded a compensation of ₹ 2,90,000/- with interest. The Insurance Company assessed the total amount inclusive of interest as ₹ 4,63 261/-, and deposited an amount of ₹ 4,45,935/- in court, after deducting an amount of ₹ 17 326/-, as income tax. When the said Balachandran Pillai got legal advice that such deduction is not legal, he approached the Insurance Company for refund of the said amount. The Insurance Company instructed him to approach the Income Tax Office with necessary request. On 8.12.2014, Balachandran Pillai approached the appellant herei