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Head Note

Prevention of Corruption Act,1988  - Section 13 (1) ,  (2)

Appeal against Conviction -Conviction on charge of possessing assets in excess of 'known sources of income" - Every single amount received by the appellant has been proved on record through the testimony of the witnesses and is also supported by contemporaneous documents and intimations to the Government - Fact that these amounts were actually received from the sources so named is not in dispute - These amounts reflected in the Income Tax Returns filed by the appellant - If the amounts in question are thus deducted, the alleged disproportionate assets stand reduced to Rs. 37,605, which is less than 10 % of the income of the Appellant - Benefit granted to the public servant and held that there is no violation of Section 13(1)(e) read with Section 13(2) of the Act - Judgment and order in appeal liable to be set aside and the appellant liable to be acquitted of the charges leveled against him.

Prevention of Corruption Act,1988  - Section 13 (1)

Expression "known sources of income" - Act has two elements, first the income must be received from a lawful source and secondly the receipt of such income must have been intimated in accordance with the provisions of law, rules or orders for the time being applicable to the public servant.

Topic(s)-Corruption - Known Sources of Income - Acquittal

Important Decision(s)- If the amounts in question are thus deducted, the alleged disproportionate assets stand reduced to Rs. 37,605, which is less than 10 % of the income of the Appellant - Benefit granted to the public servant.