Penal Code, 1860 (IPC) — Sections 409, 420 and 120B — Prevention of Corruption Act, 1988 — Sections 13(2) and 13(1)(d) — Economic Offences are Distinct — The court emphasizes that economic offenses, particularly those involving financial fraud and public funds, are distinct from other types of offenses and have a broader impact on the economy and public trust. B. Prevention of Corruption Act, 1988 — Sections 13(2) and 13(1)(d) — Settlement Does Not Absolve Criminal Liability