https://www.taxtmi.com/caselaws?id=267688 Section 340(1) of the Code of Criminal Procedure operates independently of section 344, so a prior finding under section 344 is not a condition precedent to a preliminary inquiry if the court considers a complaint expedient in the interests of justice. The court also held that affidavits could disclose a prima facie case of false evidence and a dishonest false claim where the statements on financial incapacity and absence of assets were inconsistent with audit material and bank records. On that basis, it directed a complaint to be filed against the respondents for offences corresponding to false evidence and false claims in judicial proceedings, while leaving the merits to the competent Magistrate. en-us Wed, 25 Mar 2015 00:00:00 +0530 Tue, 10 Nov 2015 21:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267688 Section 340(1) of the Code of Criminal Procedure operates independently of section 344, so a prior finding under section 344 is not a condition precedent to a preliminary inquiry if the court considers a complaint expedient in the interests of justice. The court also held that affidavits could disclose a prima facie case of false evidence and a dishonest false claim where the statements on financial incapacity and absence of assets were inconsistent with audit material and bank records. On that basis, it directed a complaint to be filed against the respondents for offences corresponding to false evidence and false claims in judicial proceedings, while leaving the merits to the competent Magistrate. Case-Laws Companies Law Wed, 25 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267688