Read Time: 07 minutes

Justice V. Shrishananda of Karnataka High Court while upholding the conviction of a Commercial Tax Officer remarked that it is a common experience that Commercial Tax Office is considered to be one of the hubs of corruption.
The judgment further noted that the poor and gullible drivers who pass by the check posts fall prey for the illegal demands of these officers.

The case pertains to an appeal against the order of Principal Sessions Judge, Vijaypur for offences punishable under Sections 7 and 13 of the Prevention of Corruption act. The accused in this case stopped an equipment from being transported from Raipura to Koppal. The accused stopped the lorry and Dhulkhed commercial tax check post on 7th December 2008 and demanded illegal gratification.

The lorry driver intimated the owner of the consignment who was asked by the officer to meet him at the check post. The accused demanded a sum or Rs.5 lakhs. The owner of the consignment approached the Bagalkot Lokayukta Police which transferred to case to Vijayapura Lokayukta police. The Lokayukta police arranged for a trap and caught the accused red handed on 19th December 2008.

On the conclusion of trial, the accused was convicted and granted a simple imprisonment for a period of four years and a fine of Rs.1.5 lakhs. The accused thus approached he Karnataka High Court for reversal of his conviction.

The High Court on considering the argument and the evidence on record noted that corruption is a distinct type of offence.  The court noted thatIt is like a cancer to the society and it eats the social and economical health every second resulting in unimaginable consequences. The court further noted that “It is only few officers of the Government misuse their official position forgetting their duty and loyalty to the State, resulting in eroding the economy of the country at large.”
The court recorded that it is often said that world is not suffering from 'violence of many'; but is suffering from 'silence of many'. The court held that the courts have to take a pragmatic approach in appreciating the material evidence on record in a particular case.

The court further remarked that only when the greed is too high, some cases reach the higher ups. The court further remarked that very few cases of this nature would result in filing of a case that is brought to a logical end. The court noted that despite the interest on behalf of the prosecution, they do not get requisite support from the complainant and other witnesses. The court remarked that the statistics published by National Crime Records Bureau with regard to corruption cases is disappointing.

In conclusion, the court held that in view of the analysis of the material evidence on record, the  prosecution has established that the accused demanded illegal gratification in respect of release of lorry on 7th December 2008. The court held that  the tainted money having been recovered from the custody of the accused, colour test having stood positive coupled with the explanation offered by the accused being not capable of believing it held that prosecution has successfully established all ingredients of corruption.

Case title: Padmanabha vs The State of Karnataka