https://www.taxtmi.com/caselaws?id=101711 Convictions for submission of untrue returns, failure to keep true and complete accounts, and fraudulent tax evasion cannot stand unless the prosecution legally proves that the seized secret books belonged to the accused and related to their business. Here, the evidence did not show that the adjoining room formed part of the respondents' business premises or was under their exclusive control, nor that the books were maintained by them, written by them, or written by their employees. No sufficient handwriting or other unimpeachable circumstantial proof linked the books to the respondents. Suspicion and collateral circumstances could not replace legal proof, so the acquittal was upheld. en-us Fri, 18 Aug 1978 00:00:00 +0530 Sat, 21 Nov 2015 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101711 Convictions for submission of untrue returns, failure to keep true and complete accounts, and fraudulent tax evasion cannot stand unless the prosecution legally proves that the seized secret books belonged to the accused and related to their business. Here, the evidence did not show that the adjoining room formed part of the respondents' business premises or was under their exclusive control, nor that the books were maintained by them, written by them, or written by their employees. No sufficient handwriting or other unimpeachable circumstantial proof linked the books to the respondents. Suspicion and collateral circumstances could not replace legal proof, so the acquittal was upheld. Case-Laws VAT and Sales Tax Fri, 18 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101711