Law:

Section:

Keywords: Consideration, Examination, Information, Evidence, Illegal Gratification, Guilty, Possession, Cross-Examination, Payment, Investigation, Recovery, Property, Money, Burden Of Proof, Trial Court, Grievance, In Lieu, Set Aside, Permission, Gratification, Conviction, Prevention, Place, Director, Order, Defence, Presumption, Loan, Acceptance, Imprisonment, Prosecution, Fine, Illegal, Magistrate, Power Of Attorney, Copy Result: Appeal allowed JUDGMENT The appellant an Inspector of Excise and Taxation was tried and con victed for offence punishable under section 161, P. P. C. Read with section 5(2) of Act 11 of 1947. He was sentenced to three months rigorous imprisonment and a fine of Rs. 500 or in default three months further rigorous imprisonment. He has filed this appeal to challenge the above-said convic tion and sentence. 2. The prosecution case in brief is that on 8th August 1972, in his capacity as such Inspector, he inspected the house belonging to one Mst. Zohra Begum for the purpose of assessing property tax and declared that to be of 'A' Class and informed the complainant Muhammad Khan that its annual assessment would be Rs. 5,400 or 5,500. He however suggested that if he is paid illegal gratification of Rs. 500 he could reduce the annual assessment to Rs. 1,800. The quantum of illegal gratification was finally settled on Rs. 300. This was done in presence of Moazam and Masood Kalimi and it was further agreed that the amount would be paid to the appellant on 10-8-1972 at the house of the complainant. In lieu the appel lant had promised to give a copy of P. T. 13 a', that time. 3. As Muhammad Khan was only a contractor and had a power of attorney from Mst. Zohra Begum he informed Qaiser Niazi her husband about the situation but the latter declined to pay any amount and instead suggested that a report be made with the Anti-Corruption Police. The com plainant therefore lodged the said report on 10-8-1972 whereafter a trap was arranged and the amount of Rs. 300 was given to the complainant so that he would pay the same to the appellant. Subsequently at about 11 O'clock Moazam brought the appellant to the house of the complainant where Masood Kalimi…

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