https://www.taxtmi.com/caselaws?id=101908 Article 20(3) protects only natural persons capable of personal testimony and testimonial compulsion, so an incorporated company or other body corporate cannot claim the privilege against self-incrimination when accused of an offence. The Court held that a company, as a juristic person, cannot make oath or affirmation or give oral evidence through personal perception, and is not a witness merely because it is required to produce documents. The same protection also does not extend to directors, officers, or employees who are not arraigned as accused or co-accused, because the company remains a separate legal entity and its personnel cannot be treated as the company for this purpose. en-us Fri, 28 Jul 1989 00:00:00 +0530 Mon, 13 Feb 2012 11:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101908 Article 20(3) protects only natural persons capable of personal testimony and testimonial compulsion, so an incorporated company or other body corporate cannot claim the privilege against self-incrimination when accused of an offence. The Court held that a company, as a juristic person, cannot make oath or affirmation or give oral evidence through personal perception, and is not a witness merely because it is required to produce documents. The same protection also does not extend to directors, officers, or employees who are not arraigned as accused or co-accused, because the company remains a separate legal entity and its personnel cannot be treated as the company for this purpose. Case-Laws Companies Law Fri, 28 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101908