The Supreme Court, relying on its earlier ruling in P. Nallammal v. State (1999), reaffirmed that non-public servants can be prosecuted for abetting offences under Section 13(1)(e) of the Prevention of Corruption Act. It held that abetment under Section 107 IPC includes instigation, conspiracy, or intentional aiding by act or omission. The appellant was found to have concealed disproportionate assets in her name and facilitated her husband's accumulation of illicit wealth. The Court rejected her claim of divorce, noting she was his wife at the time of the offence, and even otherwise, her actions sufficed for abetment. Additionally, the Court noted she was a public servant then. The appeal was dismissed, and she was ordered to surrender within four weeks.