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In addition to four breaches of the ICC anti-corruption code, Taylor was also charged with breaching the anti-doping code after testing positive for the stimulant benzoylecognine, a cocaine metabolite, on September 8, 2021.
Taylor said he was coerced into accepting the money from an Indian businessman in October, 2019, and that it took him four months to report the incident to the ICC anti-corruption unit because he feared for his safety.
Westfield was jailed for four months after pleading guilty to accepting a payment to concede a set number of runs off an over in a 40-overs English county match against Durham in 2009.
The channel's report claimed that the matches in which fixes were allegedly carried out included an England-India encounter at Lord's.
The former Pakistan captain also said that the PCB was not doing the right thing by forgiving people involved in spot-fixing.
The 37-year-old has already made it clear that he intends to resume at least his domestic career at the end of the ban and his home state Kerala has promised to consider him if he manages to prove his fitness.
The 37-year-old's seven-year ban for his alleged involvement in the 2013 IPL spot-fixing scam ended on September 13.
The spot-fixing scandal happened during Pakistan's tour of England and then captain Salman Butt, Mohammad Asif and Mohammad Amir were banned by the ICC for their involvement.
A bench comprising Justices Ashok Bhushan and K M Joseph made the observation while hearing an application filed by the BCCI. The apex court gave the ombudsman three months to decide on the quantum of punishment.
Amir, who was jailed in 2011 for his part in a spot-fixing scandal, featured in 36 Tests, taking 119 wickets at an average of 30.47.
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