https://www.taxtmi.com/caselaws?id=97882 Article 20(3) protection against self-incrimination applies only where a person is an accused and is compelled to be a witness against himself. A proceeding under section 185 of the Indian Companies Act, 1913 is a winding-up proceeding for delivery of company property or documents, not a criminal prosecution, so the person examined is not made an accused and may choose whether to appear. The privilege cannot be invoked in advance on a mere possibility of prejudice in a pending criminal case; it arises only when a specific incriminating question is asked. On that basis, Article 20(3) was held inapplicable to the section 185 proceeding. en-us Tue, 05 Sep 1961 00:00:00 +0530 Wed, 18 Jan 2012 14:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97882 Article 20(3) protection against self-incrimination applies only where a person is an accused and is compelled to be a witness against himself. A proceeding under section 185 of the Indian Companies Act, 1913 is a winding-up proceeding for delivery of company property or documents, not a criminal prosecution, so the person examined is not made an accused and may choose whether to appear. The privilege cannot be invoked in advance on a mere possibility of prejudice in a pending criminal case; it arises only when a specific incriminating question is asked. On that basis, Article 20(3) was held inapplicable to the section 185 proceeding. Case-Laws Companies Law Tue, 05 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97882