https://www.taxtmi.com/caselaws?id=173446 A criminal conviction may be sustained where the statutory provision is altered, provided the facts found and the substance of the accusation remain unchanged. A notice must be judged by its operative substance, not its heading, so a requisition requiring removal of an encroaching compound wall remained valid despite being headed under another section. No prejudice was shown from the change of section, and the limitation challenge failed because the complaint was found to be lodged within time. The principle applied is that legal form should not defeat substance where the accused had notice of the real case and no defence was lost. en-us Tue, 29 Oct 1957 00:00:00 +0530 Tue, 15 Sep 2015 17:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173446 A criminal conviction may be sustained where the statutory provision is altered, provided the facts found and the substance of the accusation remain unchanged. A notice must be judged by its operative substance, not its heading, so a requisition requiring removal of an encroaching compound wall remained valid despite being headed under another section. No prejudice was shown from the change of section, and the limitation challenge failed because the complaint was found to be lodged within time. The principle applied is that legal form should not defeat substance where the accused had notice of the real case and no defence was lost. Case-Laws Indian Laws Tue, 29 Oct 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173446