https://www.taxtmi.com/caselaws?id=194495 For an offence under Section 5(1)(e) of the Prevention of Corruption Act, 1947, pecuniary resources and property acquired before commencement of the Act may be considered when determining whether assets are disproportionate to known sources of income. The provision is not retrospective in creating liability, but it does operate as a rule of evidence for trials conducted after the Act came into force. The earlier authority in Sajjan Singh was followed, and the contrary view that pre-Act assets must be excluded was held inconsistent with the settled interpretation. en-us Thu, 05 Feb 2009 00:00:00 +0530 Mon, 11 Sep 2017 13:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194495 For an offence under Section 5(1)(e) of the Prevention of Corruption Act, 1947, pecuniary resources and property acquired before commencement of the Act may be considered when determining whether assets are disproportionate to known sources of income. The provision is not retrospective in creating liability, but it does operate as a rule of evidence for trials conducted after the Act came into force. The earlier authority in Sajjan Singh was followed, and the contrary view that pre-Act assets must be excluded was held inconsistent with the settled interpretation. Case-Laws Indian Laws Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194495