Section 27
Evidence of pecuniary resources or property
of Prevention of Corruption Act
(1)
In any proceedings against a person for an offence under Part 3
(other than section 12), the fact that the accused was, at or about the date of or at any time since the date of the alleged offence, or is, in possession, for which he cannot satisfactorily account, of pecuniary resources or property disproportionate to his known sources of income, or that he had, at or about the date of or at any time since the date of the alleged offence, obtained an accretion to his pecuniary resources or property for which he cannot satisfactorily account, may be proved and may be taken by the court as —
(a)
corroborating the testimony of any witness giving evidence in such proceedings that the accused accepted or obtained or agreed to accept or attempted to obtain any gratification; and
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B.L.R.O. 1/2019 29
(b)
showing that such gratification was accepted or obtained or corruptly agreed to be accepted or attempted to be obtained as an inducement or reward.
(2)
For the purposes of subsection (1), a person accused of an offence under Part 3 (other than section 12) shall be presumed to be or to have been in possession of pecuniary resources or property, or to have obtained an accretion thereto, where such resources or property are or were held, or such accretion was obtained by any other person whom, having regard to his relationship to the accused or to any other circumstances, there is reason to believe is or was holding such resources or property or obtained such accretion in trust for or otherwise on behalf of the accused or as a gift from the accused.