https://www.taxtmi.com/caselaws?id=128339 Ordinary account books are not "valuable security" unless they themselves create, extend, transfer, restrict, extinguish or release a legal right or acknowledge liability, so a conviction under Section 477 IPC cannot stand on mere ledger entries. A conviction under Section 332 IPC also cannot be sustained against accused 1 and 3 where the charge failed to give clear notice of the specific act and the evidence did not establish common intention or vicarious liability. By contrast, the evidence against accused 2 showed a direct assault on an officer, and the conviction under Section 332 was maintained. en-us Tue, 25 Sep 1962 00:00:00 +0530 Tue, 02 Apr 2013 12:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128339 Ordinary account books are not "valuable security" unless they themselves create, extend, transfer, restrict, extinguish or release a legal right or acknowledge liability, so a conviction under Section 477 IPC cannot stand on mere ledger entries. A conviction under Section 332 IPC also cannot be sustained against accused 1 and 3 where the charge failed to give clear notice of the specific act and the evidence did not establish common intention or vicarious liability. By contrast, the evidence against accused 2 showed a direct assault on an officer, and the conviction under Section 332 was maintained. Case-Laws VAT and Sales Tax Tue, 25 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128339