https://www.taxtmi.com/caselaws?id=72869 An affidavit filed in support of a restoration application can amount to evidence for offences relating to false evidence, but perjury proceedings are not automatic. Sanction depends on a prima facie showing of deliberate and conscious falsehood on a material matter and on whether prosecution is expedient in the interests of justice. On the record, the impugned statement was treated as made in confusion rather than as a deliberate falsehood, and the earlier restoration order had already restored the appeal on payment of costs without considering criminal action expedient. Sanction for prosecution was therefore declined and the request to initiate criminal proceedings was rejected. en-us Mon, 13 Apr 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72869 An affidavit filed in support of a restoration application can amount to evidence for offences relating to false evidence, but perjury proceedings are not automatic. Sanction depends on a prima facie showing of deliberate and conscious falsehood on a material matter and on whether prosecution is expedient in the interests of justice. On the record, the impugned statement was treated as made in confusion rather than as a deliberate falsehood, and the earlier restoration order had already restored the appeal on payment of costs without considering criminal action expedient. Sanction for prosecution was therefore declined and the request to initiate criminal proceedings was rejected. Case-Laws Indian Laws Mon, 13 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72869