| COURT: | Karnataka High Court |
| CORAM: | Rathnakala J |
| SECTION(S): | Indian Penal Code, Prevention of Corruption Act |
| GENRE: | Other Laws |
| CATCH WORDS: | Chartered Accountant, corruption |
| COUNSEL: | Kiran S. Javali |
| DATE: | September 13, 2017 (Date of pronouncement) |
| DATE: | October 4, 2017 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| A Chartered Accountant who is accused of offering a bribe to an Income-tax Officer for performing an official act can be tried under sections 7 and 13 (1)(d) of the Prevention of Corruption Act and s. 120-B of the IPC. The fact that the CA is not a “public servant” is irrelevant | |
The third fold of argument that the accused No.2 is not a public servant and is beyond the contemplation of the statute. The words occurring at Section 8 of the Act “Whoever accepts or obtains, or agrees to accept, or attempts to obtain, from any person, for himself or for any other person, any gratification…………” covers the persons other than the public servants contemplated by definition clause (c) of section 2 of the Act and that does not require much elaboration. Regarding the contention that section 7 of the P.C.Act cannot be invoked against accused No.1 is not within the competency of the petitioner to urge before this court. Even otherwise the charge sheet material contains voice recording of the accused Nos.1 and 2 and the complainant and also there is material that this petitioner made demand for bribe on behalf of the 1st accused
Recent Comments