C. R. BANSI vs STATE OF MAHARASHTRA

The Supreme Court upheld the conviction of the appellant, an income-tax officer, under Section 5(2) read with Sections 5(1)(d) and 5(3) of the Prevention of Corruption Act, 1947, for habitually accepting bribes. The Court ruled that the lack of sanction under Section 6 was not a bar to prosecution since the appellant was no longer a public servant at the time of the trial. It affirmed that the presumption of disproportionate assets under Section 5(3) was rightly applied, and reduced the sentence to the time already served while maintaining the fine imposed.