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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :

        2001 (5) TMI 964 - SC - Indian Laws

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        False affidavit in judicial proceedings can amount to perjury when a material fact is knowingly misstated. An affidavit filed in judicial proceedings constitutes evidence for the purposes of false evidence provisions, and a knowingly false statement on a ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            False affidavit in judicial proceedings can amount to perjury when a material fact is knowingly misstated.

                            An affidavit filed in judicial proceedings constitutes evidence for the purposes of false evidence provisions, and a knowingly false statement on a material fact in such an affidavit can amount to perjury under Section 193 of the Indian Penal Code. On the facts stated, the respondent's affidavit asserted that the age of the Chief Justice of India had not been determined by the President under Article 217, although the record showed that the issue had already been determined in 1991 and the respondent knew of that determination. The statement was therefore treated as prima facie false on a material matter, warranting initiation of prosecution.




                            Issues: Whether the respondent's affidavit contained a false statement on a material fact so as to constitute perjury and justify initiation of a complaint under Section 193 of the Indian Penal Code.

                            Analysis: The respondent had filed a writ petition and supported it by affidavit asserting that the age of the Chief Justice of India had not been determined by the President of India under Article 217 of the Constitution of India. The record showed that the question of age had already been determined by the President in 1991 and that the respondent was aware of that determination from the earlier proceedings. The Court held that an affidavit filed in judicial proceedings is evidence within the meaning of the penal law relating to false evidence, and that a knowingly false statement on a material matter in such an affidavit attracts the offence of giving false evidence.

                            Conclusion: The statement made in the affidavit was prima facie false and amounted to perjury, warranting initiation of prosecution under Section 193 of the Indian Penal Code.


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