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Criminal LawSupreme Court of India

S. Dinesh Kumar v. State through Inspector

Criminal Appeal · Neutral citation not assigned (Criminal Appeal No. 162 of 2012)Decided 12 Dec 2014
Criminal Appeal No. 162 of 2012
Justice Dipak Misra · Justice Rohinton Fali Nariman · Justice Uday Umesh Lalit

Background

A commercial tax inspector allegedly demanded ₹1,000 for releasing a business's sealed machinery and directed payment to his driver during a trap. The trial court acquitted him, treating the money as tax arrears and finding no pending work. The High Court reversed that acquittal and convicted the inspector, while leaving the driver's acquittal intact.

Decision Breakdown

The Supreme Court dismissed the inspector's appeal and upheld his corruption convictions and sentences. The complainant and shadow witness supported demand and acceptance, and the inspector's immediate explanation that money was forcibly thrust upon them contradicted the later tax-payment explanation. A ₹1,000 payment was also implausible as the required half of arrears of about ₹30,000. These circumstances made the trial court's view perverse rather than a second reasonable interpretation. The appellant's bail bonds were cancelled and he was directed to surrender within three weeks to serve the remaining sentence.

Lesson Learnt

An acquittal can be reversed where its explanation of a proved bribe demand and payment is unreasonable on the evidence. Courts may compare the accused's immediate account with a later defence and the actual amount allegedly owed.

S. Dinesh Kumar v. State through Inspector – Legal Case Shots | LegalAware