The accused allegedly took bribe of Rs ten lakh from a car owner as they were at Uksi 'Naka' for checking, they said.
During checking of car they found car owner was carrying Rs thirty lakh. They threatened to call up income tax officials if he would not give them the bribe, they added.
They were arrested after police received a secret information.
The bribe money was recovered from them. They will be produce in the court tomorrow at Rajpura, police said.
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