https://www.taxtmi.com/caselaws?id=21351 A complaint alleging cheating and conspiracy was examined against the ingredients of sections 415 and 420 IPC and found to lack fraudulent inducement or any allegation that the Department was induced to part with property. The allegations were treated as vague and indicative of non-application of mind, so they did not disclose a prima facie offence. Although inherent powers under section 482 CrPC are to be used sparingly, they may be invoked where the complaint discloses no offence or where continuation of proceedings would amount to abuse of process. On that principle, the proceedings were held liable to be quashed. en-us Thu, 10 Oct 1991 00:00:00 +0530 Sat, 21 Nov 2009 17:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21351 A complaint alleging cheating and conspiracy was examined against the ingredients of sections 415 and 420 IPC and found to lack fraudulent inducement or any allegation that the Department was induced to part with property. The allegations were treated as vague and indicative of non-application of mind, so they did not disclose a prima facie offence. Although inherent powers under section 482 CrPC are to be used sparingly, they may be invoked where the complaint discloses no offence or where continuation of proceedings would amount to abuse of process. On that principle, the proceedings were held liable to be quashed. Case-Laws Income Tax Thu, 10 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21351