No Pecuniary Gain, No Conviction under Prevention of Corruption Act

Conviction under Section 13(1)(d) of the Prevention of Corruption without pecuniary advantage

The issue turns on a narrow compass as to whether the conviction of the appellant under Section 13(1)(d) of the Prevention of Corruption Act, 1988 (P.C Act) read with Section 120B of the Indian Penal Code, 1860 (IPC) can be sustained, when there is a clear finding of no pecuniary advantage having been obtained by them.

The investigation was initiated on a complaint received from the Veterinary Department of the State of Assam regarding loss of Rs.5,97,200/- having been occasioned by reason of submission of false RCC Bills for supply of medicines, which were never supplied, but payments made to a fictious firm. Seven persons were charge-sheeted, out of which four were convicted and sentenced by the trial court and three, acquitted. The three convicted filed appeal before the High Court in which one person, the accountant who passed the bill was acquitted and the appellant herein, who was the in-charge of the store and the other accused, the storekeeper, were convicted under Section 13(1)(d) of the Act.

The allegation was that entries were made in the store register by the other convicted accused who is the storekeeper, which was certified by the appellant herein. The charges were under Sections 420, 471, 465, 477A read with Page 2 of 6 Crl. Appeal No.1882 of 2024 Section 120B of the IPC and Sections 13(1)(d) and 13(2) of the P.C Act. The High Court, in the impugned judgment, found that the evidence on record reveals that the storekeeper made entries in the store register and the store-in-charge certified the receipt of medicines, which were never received. However, it was categorically stated that there was no evidence on record to show as to whether any of them had obtained any valuable thing or pecuniary advantage from the alleged commission of the offence. The appellants were thus acquitted under Sections 420, 471, 465, 477A of the IPC while convicted under Sections 13(1)(d) and 13(2) of the P.C Act read with Section 120B of the IPC.

Jufhment dated 8.9.2026 of the Supreme Court in Criminal Appeal No.1882 of 2024 of Khanindra Kr. Dutta  Vs.  Central Bureau of Investigation.