https://www.taxtmi.com/caselaws?id=284102 In disproportionate-assets prosecutions, "known sources of income" refers to sources known to the prosecution, and once it proves public servant status, possession of assets, the known sources of income, and the disproportion, it need not negate every possible source. The accused then bears an evidential burden to account for the assets, which may be discharged on a preponderance of probability, including matters within special knowledge. On the facts, the explanation that the properties belonged to the accused's father-in-law was found reasonably probable, so the acquittal was sustained and the appeal failed. en-us Wed, 06 May 1981 00:00:00 +0530 Thu, 31 Oct 2019 17:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284102 In disproportionate-assets prosecutions, "known sources of income" refers to sources known to the prosecution, and once it proves public servant status, possession of assets, the known sources of income, and the disproportion, it need not negate every possible source. The accused then bears an evidential burden to account for the assets, which may be discharged on a preponderance of probability, including matters within special knowledge. On the facts, the explanation that the properties belonged to the accused's father-in-law was found reasonably probable, so the acquittal was sustained and the appeal failed. Case-Laws Indian Laws Wed, 06 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284102