https://www.taxtmi.com/caselaws?id=372479 Where dealers had no dominion over bank funds and the prosecution could not prove a meeting of minds, complete circumstantial chain, or diversion of funds, convictions for conspiracy, cheating, criminal breach of trust and corruption offences could not be sustained. The Court also found no reliable proof of falsification of accounts, forgery, use of forged documents, or receiving stolen property, holding that a document signed by an authorised signatory is not forged merely because its recitals are disputed. Further, the prosecutions of public servants failed because sanction was shown to have been accorded mechanically without proof of independent application of mind. The accused were therefore entitled to acquittal on the substantive charges. en-us Thu, 01 Nov 2018 00:00:00 +0530 Mon, 24 Dec 2018 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372479 Where dealers had no dominion over bank funds and the prosecution could not prove a meeting of minds, complete circumstantial chain, or diversion of funds, convictions for conspiracy, cheating, criminal breach of trust and corruption offences could not be sustained. The Court also found no reliable proof of falsification of accounts, forgery, use of forged documents, or receiving stolen property, holding that a document signed by an authorised signatory is not forged merely because its recitals are disputed. Further, the prosecutions of public servants failed because sanction was shown to have been accorded mechanically without proof of independent application of mind. The accused were therefore entitled to acquittal on the substantive charges. Case-Laws Indian Laws Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372479