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JUDGMENT

REPORTABLE

IN THE SUPREME COURT OF INDIA

CRIMINAL APPELLATE JURISDICTION

CRIMINAL APPEAL NO. 2052 of 2010

State of Punjab

…Appellant

Versus

Madan Mohan Lal Verma

…Respondent

J U D G M E N T

Dr. B.S. CHAUHAN, J.

1.

This appeal has been preferred against the impugned judgment

and order dated 3.3.2009 in Criminal Appeal No. 414-SB/1996 passed

by the High Court of Punjab and Haryana at Chandigarh, setting aside

the judgment and order of the Trial Court dated 28.5.1996 by which

the respondent stood convicted under the provisions of Sections 7 and

13(1)(d) read with Section 13(2) of the Prevention of Corruption Act,

1988 (hereinafter referred to as the ‘Act 1988’) and had been awarded

the sentence of one year on each count and a fine of Rs.2,500/- was

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JUDGMENT

imposed, in default of payment of fine, to further undergo RI for one

month.

2.

Facts and circumstances giving rise to this appeal are that:

A.

The complainant - Naresh Kumar Kapoor was contacted by the

respondent – the Income Tax Inspector who threatened him with

reopening the assessment order, particularly in respect of the house

owned and possessed by his wife Smt. Neeru Kapoor be