“The Prosecution case is that on 31-7-92 one Amar Nath Oberoi (PW8) came to anti-corruption branch of Government of NCT of Delhi at 9.30 a.m. and complained about demand of bribe from him by officials of Directorate of Audit, Central revenues including accused T.N. Sharma, who during those days was employed as a Section officer in the office of Director General of Audit, Central Revenues, A.G.C.R. Building, New Delhi. That complaint was reduced into writing (Ex. PW8/A) in the presence of one independent Government Official R.K. Kaushik (PW-9). It was alleged by the complainant that he was working as an Accountant in M/s. Elpar Cables Corporation, 4/19, Gali Bagjchi, Vishwas Nagar, Shahdara, Delhi and that on 29-7-92 an audit team from Excise Audit Department, A.G.C.R. consisting of one Audit Officer R.N. Sharma, N.B. Sharma, Sr. Auditor, Vishwapati, Sr. Auditor and T.N. Sharma (accused), Section Officer came for the audit of the said firm right from its establishment. Amar Nath further alleged that he produced the entire records before that audit team which were checked till 6 p.m. and on 3007-92 again those four officials came at 10 a.m. and made further checking of accounts concerning the Excise and during the checking they had been getting eatables etc. at the expense of the firm. The complainant further alleged that at about 6 p.m. on 30-07-92 R.N. Arora, Audit Officer in from of his three colleagues said that for giving correct audit report Rs. 3000/- per year will have to be paid as bribe and from 1983 till date amount of Rs. 27,000/- will have to be paid otherwise his factory would be got sealed and also that in further also Rs. 3000/- per year will have to be paid otherwise demand notice for a huge amount will also be issued. He told them that as his employer was not available money would be arranged by the next day and also that amount will have to be reduced to which he (R.N Arora) agreed for Rs. 20,000/- as bribe money which amount was then agreed to be paid on that day i.e. 31-7-92 at 10.30 a.m. in the office of the firm and for collecting the payment R.N Arora had said that Section Officer T.N. Sharma would come and will collect the said amount of Rs. 20,000/- which should be paid to him. It was also alleged by the complainant that T.N. Sharma also said that he would come on 31-792 at about 10.30 a.m. and would take Rs. 20,000/- which amount should be kept ready. The complainant alleged in his complaint that he was against giving and taking of bribe but out of helplessness he had given his consent for the payment of bribe and that he had no enmity with R.N. Arora, T.N. Sharma and other audit officers.”
