B. HANUMANTHA RAO vs THE STATE OF A.P.

The Supreme Court upheld the conviction of an Excise Sub-Inspector under Section 4 and 5 of the Prevention of Corruption Act, 1947 for accepting illegal gratification of Rs. 50,000. The Court established that the burden of proof shifted to the accused once the money was found in his possession, and he failed to provide a credible explanation for its presence. The concurrent findings of fact by both the trial court and the High Court were affirmed, and the sentence of two years rigorous imprisonment was deemed appropriate.