https://www.taxtmi.com/caselaws?id=127482 A prosecution for forgery and use of a forged document could not be sustained where the document was produced before the Sales Tax Officer and no complaint had been filed by that authority, because the officer was treated as a court for section 195 CrPC purposes; the convictions under sections 465 and 471 IPC were therefore set aside and the fine remitted. The conviction under section 36(g) of the Bombay Sales Tax Act, 1953 was upheld because false accounts and fabricated bills were proved to evade tax, and the sentence was altered from fine to one month's simple imprisonment as the misconduct was considered sufficiently grave. en-us Fri, 23 Sep 1955 00:00:00 +0530 Mon, 11 Mar 2013 12:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127482 A prosecution for forgery and use of a forged document could not be sustained where the document was produced before the Sales Tax Officer and no complaint had been filed by that authority, because the officer was treated as a court for section 195 CrPC purposes; the convictions under sections 465 and 471 IPC were therefore set aside and the fine remitted. The conviction under section 36(g) of the Bombay Sales Tax Act, 1953 was upheld because false accounts and fabricated bills were proved to evade tax, and the sentence was altered from fine to one month's simple imprisonment as the misconduct was considered sufficiently grave. Case-Laws VAT and Sales Tax Fri, 23 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127482