35.
The answer is: B
Explanation
The correct answer is B: A has abetted the offence defined in Section 161, IPC.
According to Section 161, IPC, a public servant who takes a gratification other than legal remuneration in respect of an official act is guilty of an offence. A gratification can be any valuable thing or money given as a reward or inducement for doing or forbearing to do any official act. In this case, A has offered a bribe to B, a public servant, as a reward for showing A some favour in the exercise of B's official functions. B has accepted the bribe. Therefore, A has abetted the offence defined in Section 161, IPC by giving the bribe and B has committed the offence defined in Section 161, IPC by taking the bribe. Abetment is an act of instigating, aiding, or conspiring with another person to commit an offence. According to Section 107, IPC, a person abets an offence when he either instigates the commission of the offence, or engages in a conspiracy to commit the offence, or intentionally aids the commission of the offence. In this case, A has intentionally aided the commission of the offence by B by offering the bribe. Therefore, A is liable for abetment of the offence defined in Section 161, IPC. The punishment for abetment by public servant of the offences defined in Section 161, IPC was given in Section 164, IPC, which was repealed by the Prevention of Corruption Act, 1988. The Prevention of Corruption Act, 1988 has replaced the provisions of Sections 161, 162, 163, 164, 165, and 165A of IPC with new sections. According to Section 7 of the Prevention of Corruption Act, 1988, a public servant who accepts or obtains or agrees to accept or attempts to obtain any gratification other than legal remuneration as a motive or reward for doing or forbearing to do any official act is punishable with imprisonment for a term which shall not be less than six months but which may extend to five years and shall also be liable to fine. According to Section 12 of the Prevention of Corruption Act, 1988, whoever abets any offence punishable under Section 7 or Section 11 of the Act, whether or not that offence is committed in consequence of that abetment, is punishable with imprisonment for a term which shall not be less than six months but which may extend to five years and shall also be liable to fine. Therefore, under the Prevention of Corruption Act, 1988, both A and B are liable for imprisonment and fine for their respective offences.