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Patna High Court Upholds Conviction of Tax Assistant in Corruption Case

LAW FINDER NEWS NETWORK | December 22, 2025 at 3:14 PM
Patna High Court Upholds Conviction of Tax Assistant in Corruption Case

Ram Narayan Singh's appeal dismissed; ordered to surrender and serve sentence for accepting bribe.


In a significant judgment, the Patna High Court has upheld the conviction and sentence of Ram Narayan Singh, a Tax Assistant, for accepting a bribe. The appellant's conviction under Sections 7 and 13(1)(d) read with Section 13(2) of the Prevention of Corruption Act, 1988, was affirmed by Justice Alok Kumar Pandey on December 22, 2025.


The case originated from a complaint filed by Arun Kumar Shrivastav, a Field Worker at Sahara India, who alleged that Singh demanded a bribe of Rs. 600 for processing his income tax refund. The CBI's Anti-Corruption Bureau carried out a trap operation which resulted in Singh being caught accepting the bribe. Scientific tests corroborated the recovery of tainted money, and the presumption under Section 20 of the Prevention of Corruption Act was applied, which Singh failed to rebut.


The defense argued that Singh was not assigned to the relevant income tax ward and questioned the timing of the complaint and FIR. However, these contentions were dismissed by the court, as the evidence from multiple witnesses, including the complainant and CBI officers, consistently supported the prosecution's case. The court noted that the sanction for prosecution was valid and that the demand and acceptance of the bribe were proven beyond reasonable doubt.


The appeal was dismissed, and Singh was directed to surrender to serve the remainder of his sentence. The judgment underscores the judiciary's commitment to upholding anti-corruption measures and ensuring accountability among public servants.


Bottom Line:

Prevention of Corruption Act - Conviction under Sections 7, 13(1)(d) read with 13(2) upheld - Demand, acceptance, and recovery of bribe amount established beyond reasonable doubt - Presumption under Section 20 of the Act applied.


Statutory provision(s): Prevention of Corruption Act, 1988 - Sections 7, 13(1)(d), 13(2), 19, 20.


Ram Narayan Singh v. State of Bihar, (Patna) : Law Finder Doc Id # 2825387

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