The Supreme Court addressed whether a conviction under Section 13(1)(d) of the Prevention of Corruption Act, 1988 can be sustained when the court has recorded a categorical finding that no pecuniary advantage or valuable thing was obtained by the accused. Allowing the appeal, the bench set aside the conviction of the appellant—who served as a store in-charge certifying false receipts of medicines—ruling that an essential ingredient of Section 13(1)(d), namely obtaining a pecuniary advantage for oneself or another, is completely missing. The Court further highlighted that because the Central Bureau of Investigation (CBI) failed to challenge the High Court’s acquittal of the appellant under the substantive IPC charges, and given the absence of any proved money trail or pecuniary gain, the conviction could not stand.
- Factual Background: The prosecution originated from a Veterinary Department complaint in Assam regarding a loss of Rs. 5,97,200/- due to fake bills and payments made to a fictitious firm for unsupplied medicines.
- Contradictory High Court Findings: Although the High Court acquitted the appellant of IPC offenses like cheating and forgery (Sections 420, 471, 465, 477A) due to a lack of evidence showing pecuniary advantage, it paradoxically convicted him under Section 13(1)(d) and 13(2) of the Prevention of Corruption Act.
- Statutory Requirement of Section 13(1)(d): The Supreme Court emphasized that a conviction under Section 13(1)(d) strictly requires proof that the public servant obtained a valuable thing or pecuniary advantage by corrupt or illegal means, through abuse of position, or without public interest.
- Flaws in Prosecution Evidence: The Court criticized the protracted nature of corruption trials that rely on voluminous, largely irrelevant evidence (examining 62 witnesses in this case without establishing a clear money trail).
- Final Acquittal: The appeal was allowed, the appellant’s conviction was set aside, and he was ordered to be acquitted, with his bail bonds cancelled or release expedited if in custody.
2026 INSC 970
Khanindra Kr. Dutta v. Central Bureau of Investigation (D.O.J.08.09.2026)




