MAHESH PRASAD GUPTA vs STATE OF RAJASTHAN

The Supreme Court upheld the conviction of the appellant under Section 5(1)(d) and Section 5(2) of the Prevention of Corruption Act, 1947, as well as Section 161 IPC, for accepting a bribe of Rs. 15 while processing a loan application. The Court clarified that under Section 4(1) of the Act, the burden of proof shifts to the appellant to demonstrate that the amount was not accepted as a bribe, reinforcing the presumption that acceptance of gratification not constituting legal remuneration is for an official act. The appeal was dismissed, affirming the concurrent findings of guilt by the trial court and High Court.