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HomeIndirect TaxesFormer Excise Officer Gets 4 Years’ Jail For Taking ₹1,500 Bribe To...

Former Excise Officer Gets 4 Years’ Jail For Taking ₹1,500 Bribe To Issue Service Tax Registration

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A special CBI court has sentenced a former central excise superintendent to four years of rigorous imprisonment for demanding and accepting a ₹1,500 bribe from a young entrepreneur seeking a service tax registration number in 2016.

Special Judge Sanjay K. Kulkarni convicted Subhash Devidasrao Ingole, who was then posted with the Nanded range of the central excise, customs and service tax department. The prosecution concerned a demand for money to process the registration application of a newly established IT contracting business.

The court found Ingole guilty under Section 7 and Section 13(1)(d), read with Section 13(2), of the Prevention of Corruption Act, 1988. The criminal misconduct provision was applied in its form preceding the 2018 amendment.

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Separate Sentences To Run Concurrently

According to public prosecutor D. N. Mhaske, who represented the CBI, the court imposed three years of rigorous imprisonment and a ₹5,000 fine for accepting illegal gratification under Section 7.

For criminal misconduct, Ingole was sentenced to four years of rigorous imprisonment and fined ₹10,000. The court directed that the two prison terms run concurrently, making the effective custodial sentence four years.

The total fine amounts to ₹15,000. Failure to pay the fines will attract an additional three months of rigorous imprisonment.

Registration Application Led To Bribe Demand

According to the prosecution, complainant Krishnamohan Amrutrao Bhange had recently graduated in engineering and started an IT contracting business, Krushnai Multi-Services, in Nanded.

Bhange applied online for a service tax registration number on February 24, 2016. When he subsequently visited the department’s office for document verification, Ingole demanded ₹3,000 to process the application and issue the registration number, the prosecution said.

Unwilling to pay, Bhange approached the superintendent of police of the CBI’s Anti-Corruption Branch in Nagpur and lodged a complaint on February 29, 2016.

CBI Trap Followed Verification Of Complaint

Inspector Hanuman Jahangir organised a trap after verifying the genuineness of the bribe demand.

During the operation, Ingole renewed his demand and accepted ₹1,500 from Bhange, according to the prosecution. After the complainant gave a pre-arranged signal, the CBI team intervened and caught the officer accepting the money.

Jahangir subsequently prepared a panchanama in the presence of independent witnesses. Ingole was arrested, and the further investigation was assigned to Inspector Shriram Lambade.

During the trial, the prosecution examined eight witnesses to establish its case. The proceedings culminated in Ingole’s conviction and the award of separate sentences for accepting illegal gratification and criminal misconduct.

Bribe Amount To Be Returned To Complainant

The court also directed that the ₹1,500 recovered during the trap be returned to Bhange after the appeal period.

Electronic evidence collected in the case must be preserved. Other seized articles, including bottles containing hand-wash samples, were ordered to be destroyed once the appeal window closed.

The court further directed that Ingole’s period in custody from February 29 to March 1, 2016, be set off against his prison sentence.

Read More: CBI Arrests Bhopal CGST Superintendent while accepting Rs 2 Lakh Bribe

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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