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PETITIONER: THE STATE OF MADRAS
Vs.
RESPONDENT: A. VAIDYANATHA IYER
DATE OF JUDGMENT: 26/09/1957
BENCH: KAPUR, J.L. BENCH: KAPUR, J.L. SINHA, BHUVNESHWAR P. MENON, P. GOVINDA
CITATION: 1958 AIR 61 1958 SCR 580
ACT: Appeal by special leave--Order of acquittal by the High Court--Power of Supreme Court-Presumption-Prevention of Corruption Act, (II of 1947), s. 4-Constitution Of India, Art. 136.
HEADNOTE: Respondent, an Income-tax Officer, called an assessee to his house and took a sum of Rs. 800 from him. Immediately afterwards a search was made and the respondent, after some evasion, produced the money. The respondent’s defence was that he had taken the money as a loan and not as illegal, gratification. The Special judge who tried the respondent found him guilty under s. 16i, Indian Penal Code, and sen- tenced him to six months simple imprisonment. On appeal, the High Court acquitted the respondent. The State obtained special leave and appealed. Held, that the words used in Art. I36 of the Constitution show that in criminal matters no distinction can be made as a matter of construction between a judgment of conviction and one of acquittal. The Supreme Court will not readily interfere with the findings of fact ...