. : Gulshan Sikri, the proprietor of M/s Filtrex India, Nangal Raya, New Delhi, filed a written complaint on February 29, 1996, against P.C. Mishra, who was then the Assistant ... Commissioner of Sales Tax (Appeals). The complaint alleged that Mishra demanded Rs. 4,000/- as a bribe for settling an appeal filed against the order of a Sales Tax Officer. Central Bureau of Investigation Action Upon receiving the complaint, the Central Bureau of Investigation registered R.C. No.15(A) 96 DLI dated February 29, 1996, under Section 7 of the Prevention of Corruption Act, 1988. This indicates that the case was registered under anti- corruption laws.Trap On March 1, 1996, the Central Bureau of Investigation laid a trap. During this operation, both P.C. Mishra and his Reader, Ravi Bhatt, were caught red-handed while demanding and accepting the bribe from Gulshan Sikri.Following the trap, both accused individuals, P.C. Mishra and Ravi Bhatt, were arrested by the Central Bureau of Investigation on March 1, 1996.During the course of the investigation, Ravi Bhatt, the co-accused, filed an application before the Special Judge, Central Bureau of Investigation, for recording his confessional statement under Section 164 of the Criminal Procedure Code . This confessional statement likely played a significant role in the subsequent legal proceedings.