https://www.taxtmi.com/caselaws?id=150339 In a criminal tax prosecution under the Kerala General Sales Tax Act, conflicting sets of account books and the mere seizure of books from business premises do not by themselves prove that the returns or accounts produced by the accused are false. The prosecution must establish falsity beyond reasonable doubt, and the presumption of innocence gives the accused the benefit of reasonable doubt. Doubt about exclusive possession of the alleged secret books, including access to the room and the weakness of the recovery evidence, further undermines proof of guilt. en-us Fri, 03 Aug 1973 00:00:00 +0530 Mon, 13 May 2013 14:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150339 In a criminal tax prosecution under the Kerala General Sales Tax Act, conflicting sets of account books and the mere seizure of books from business premises do not by themselves prove that the returns or accounts produced by the accused are false. The prosecution must establish falsity beyond reasonable doubt, and the presumption of innocence gives the accused the benefit of reasonable doubt. Doubt about exclusive possession of the alleged secret books, including access to the room and the weakness of the recovery evidence, further undermines proof of guilt. Case-Laws VAT and Sales Tax Fri, 03 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150339