Law:

Section:

Section 132 of the Income-tax Act, 1961 read with section 13 of the Prevention of Corruption Act, 1988 - Search and seizure - General - Pursuant to a raid conducted by income-tax authorities in house of respondent-accused who was a senior IAS Officer, a huge amount of cash, 7 gold biscuits, certain dollars and certain documents regarding purchase of immovable properties and also deposit receipts of some bank in name of third parties were found - Department took a criminal proceeding regarding assets unearthed at time of raid - Accordingly, accused was charge-sheeted for offence punishable under section 13 of 1988 Act - Accused denied said charges and pleaded that assets unearthed during raid by Income-tax Department were not his assets but those were assets of his wife and in order to substantiate his pleading he had produced various witnesses including his wife - Wife of accused had deposed that entire money, gold biscuits and other deposits in bank belonged to her and Income-tax Department had assessed same in her hand - Special Judge, however, convicted accused under section 13(2) read with section 13(1)(e) of 1988 Act - Whether since explanation given by accused had been substantiated by evidence of his wife, and other witnesses and income-tax authorities had assessed entire money in hands of wife of accused, it would not be proper to consider accused guilty under 1988 Act, and, accordingly, he was to be acquitted - Held, yes FACTS Pursuant to a search conducted by the income-tax authorities in the house of the respondent-accused who was a senior IAS Officer, a huge amount of cash, 7 gold biscuits, certain dollars and certain documents regarding the purchase of the immovable properties and also the fixed deposit receipts of bank in the name of the third parties were recovered. The Income-tax Department took a criminal proceedings regarding the assets unearthed at the time of raid. A charge-sheet was filed before the Special Judge that the accused committed offence under section 13(2) read with section 13(1)(e) of the 1988 Act. The accused denied the charges stating that the assets unearthed during the raid by the Income-tax department were not his assets…

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