https://www.taxtmi.com/caselaws?id=214971 A complaint for false evidence or perjury cannot be ordered merely because a defence appears untenable or unconvincing. A court must first find, on preliminary enquiry, material showing intentional falsity and that prosecution is expedient in the interests of justice. Mere contradiction, suspicion, or rejection of a defence on a civil standard is insufficient to invoke criminal process. On the facts, the material did not establish that foundation, so the direction to lodge a complaint against the company was unjustified and was set aside. en-us Mon, 25 Jul 2011 00:00:00 +0530 Fri, 08 Feb 2013 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214971 A complaint for false evidence or perjury cannot be ordered merely because a defence appears untenable or unconvincing. A court must first find, on preliminary enquiry, material showing intentional falsity and that prosecution is expedient in the interests of justice. Mere contradiction, suspicion, or rejection of a defence on a civil standard is insufficient to invoke criminal process. On the facts, the material did not establish that foundation, so the direction to lodge a complaint against the company was unjustified and was set aside. Case-Laws Companies Law Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214971