The expression “known sources of income” is defined in the Explanation to clause (e) of Section 13(1) of the Prevention of Corruption Act, 1988, as under:
“Explanation.—For the purposes of this section, “known sources of income” means income received from any lawful source and such receipt has been intimated in accordance with the provisions of any law, rules or orders for the time being applicable to a public servant.”
Thus, there are two requirements: firstly, it should be lawful source of income; secondly, it should have been intimated in accordance with requirements of any law, rules or orders.
Income of sale of land is lawful and if it properly intimated in accordance with law, rules or orders (such as, including to the income tax authorities in the Income Tax Return, and to the departmental authorities of the government servant), then it would be considered as a known source of income of the government servant.
Therefore, if timely information has been given to the authorities concerned about the sale of land, as you have mentioned, then such income should be considered as a known source of income.
Dr. Ashok Dhamija is a New Delhi based Supreme Court Advocate and author of law books. Read more about him by clicking here. List of his Forum Replies. List of his other articles. List of his Quora Answers. List of his YouTube Videos.
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