Read the following statements thoroughly: 1. Public servant cannot escape liability by claiming the act was impossible to perform. 2. Bribe taken even for a lawful act may be punishable. 3. Illegal omission after receiving bribe can be an offence. Which are correct according to the PC Act?

Under the PC Act, even if a promised act is impossible or lawful, acceptance of an undue advantage constitutes an offence. Corruption lies not in the performance of the act itself but in the monetisation of public duty. Further, a public servant who accepts money and later fails to act (illegal omission) is still criminally liable. This principle was reinforced to prevent public servants from evading liability by claiming impossibility or legality of the promised act. The PC Act is designed to cover both acts of commission and omission where undue advantage is involved. Therefore, all three statements about liability, accepting money, act feasibility, and illegal omission, are correct, making Option C the best choice. Other options fail because they either narrow liability to successful acts or ignore omissions, which would undermine the preventive purpose of the law.