Calcutta High Court In the case of Apurba Sinha Ray has observed that For conviction in Prevention of corruption act,under Sections 7 and 13(1)(d) read with 13(2), the prosecution must prove both demand and acceptance of illegal gratification.

Simply recovering tainted money is not enough unless it is clearly connected to a proven demand and acceptance.

The legal presumption under Section 20 applies only after foundational facts are established through reliable direct or circumstantial evidence.

Thus it can be said that proof of demand and acceptance of gratification is essential for conviction in Prevention of corruption act cases.