B. G. GOSWAMI vs DELHI ADMINISTRATION

The Supreme Court held that the statutory presumption under Section 4(1) of the Prevention of Corruption Act, 1947, is not applicable to offences under Section 5(1)(d). The Court affirmed the conviction of the appellant under Sections 5(1)(d) and 5(2) of the Act and Section 161 IPC, but modified the sentence to a fine instead of imprisonment, considering the prolonged criminal proceedings and the appellant's circumstances. The Court emphasized that the imposition of a fine would serve the ends of justice given the appellant's potential job loss and the harassment endured over seven years.