https://www.taxtmi.com/caselaws?id=108287 A contempt conviction cannot rest merely on a written statement or evidence based on records unless there is a deliberate false statement made with knowledge of falsity and an intent to mislead the court. A defence adopted from records, especially one consistently taken in connected proceedings, does not amount to contempt simply because the court later rejects it. Evidence from an officer without personal knowledge should not be treated as direct knowledge, and excluding it as hearsay was not justified on these facts. The contempt conviction was therefore unsustainable and the proceedings against the appellant could not be maintained. en-us Tue, 19 Aug 2003 00:00:00 +0530 Mon, 19 Aug 2013 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108287 A contempt conviction cannot rest merely on a written statement or evidence based on records unless there is a deliberate false statement made with knowledge of falsity and an intent to mislead the court. A defence adopted from records, especially one consistently taken in connected proceedings, does not amount to contempt simply because the court later rejects it. Evidence from an officer without personal knowledge should not be treated as direct knowledge, and excluding it as hearsay was not justified on these facts. The contempt conviction was therefore unsustainable and the proceedings against the appellant could not be maintained. Case-Laws Companies Law Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108287