Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Quashing of criminal proceedings is confined to exceptional cases where the FIR or charge-sheet, even if taken at face value, discloses no offence; here, the High Court held that departmental records, returns, software-generated data, bank details and witness statements disclosed a prima facie cognizable offence. The plea that the dispute fell exclusively under the VAT statute was rejected because a special fiscal remedy does not bar penal prosecution where allegations also indicate deception and fraudulent conduct. Objections based on sanction, reassessment, rival witness versions, alleged principal offender status, tax payment and delay were treated as disputed factual issues for trial. The petition for quashing was dismissed and the prosecution was allowed to continue.
Quashing of criminal proceedings is confined to exceptional cases where the FIR or charge-sheet, even if taken at face value, discloses no offence; here, the High Court held that departmental records, returns, software-generated data, bank details and witness statements disclosed a prima facie cognizable offence. The plea that the dispute fell exclusively under the VAT statute was rejected because a special fiscal remedy does not bar penal prosecution where allegations also indicate deception and fraudulent conduct. Objections based on sanction, reassessment, rival witness versions, alleged principal offender status, tax payment and delay were treated as disputed factual issues for trial. The petition for quashing was dismissed and the prosecution was allowed to continue.
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