https://www.taxtmi.com/caselaws?id=286084 A sworn affidavit does not, by itself, make the deponent a witness for the purpose of section 479-A of the Code of Criminal Procedure, 1898, so the statutory bar on action for false evidence did not apply. For a perjury complaint under section 476, prosecution is justified only where there is a prima facie case of deliberate falsehood on a material matter and a reasonable foundation showing that action is expedient in the interests of justice. On the record, the explanation was plausible and the material was inconclusive, so the complaint order was set aside. en-us Tue, 23 Mar 1971 00:00:00 +0530 Tue, 11 Feb 2020 17:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286084 A sworn affidavit does not, by itself, make the deponent a witness for the purpose of section 479-A of the Code of Criminal Procedure, 1898, so the statutory bar on action for false evidence did not apply. For a perjury complaint under section 476, prosecution is justified only where there is a prima facie case of deliberate falsehood on a material matter and a reasonable foundation showing that action is expedient in the interests of justice. On the record, the explanation was plausible and the material was inconclusive, so the complaint order was set aside. Case-Laws Indian Laws Tue, 23 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286084