Neeraj Dutta vs State(Govt.Of N.C.T.Of Delhi) on 15 December, 2022
(Emphasis supplied)
69
The Apex Court was clarifying the judgment rendered by the 5
Judge Bench in NEERAJ DUTTA v. STATE7 and the Apex Court
holds that the basic concept of demand and acceptance has not
been diluted and that is the soul of the offence under Section 7 of
the Act. If the facts obtaining in the case at hand, as narrated
above, are noticed on the bedrock of the provision and its
interpretation by the Apex Court in the aforesaid judgment, what
would unmistakably emerge is that there is ostensible lack of
demand of money, but the presence of alleged acceptance pervades
through the allegations against the petitioners particularly to that
officers working in the Commercial Tax Department.