Prevention of Corruption Act, 1988–Sec. 13(1)(d) r/w. 13(2)–Acquittal–Trap case–Plea of accused-respondent that he had only the duty to serve the notice on the complainant with regard to tax liabilities and was not the authority for making the assessment order–Prosecution did not disclose the genesis of the case–Held, the acquittal was justified.
