Section 171B(3) in The Jammu and Kashmir State Ranbir Penal Code, 1989
(3)A person who obtains or agrees to accept or attempts to obtain a gratification, shall be deemed to accept a gratification and a person who accepts a gratification as a motive for doing what he does not intend to do, or as a reward for doing what he has not done, shall be deemed to have accepted the gratification as a reward.