https://www.taxtmi.com/caselaws?id=392035 Section 340 CrPC applies where the material discloses a prima facie offence affecting the administration of justice and an inquiry is expedient in the interests of justice. Affidavits asserting that a company succeeded a partnership firm under Part IX of the Companies Act, 1956 lacked support in the statutory requirements for conversion, indicating that they may have been sworn with knowledge of their falsity. The threshold concerns initiation of an inquiry, not determination of guilt. Proceedings may therefore be initiated where intentional falsehood or fabrication of evidence is prima facie established, with the inquiry conducted independently of prior observations. en-us Wed, 05 Feb 2020 00:00:00 +0530 Mon, 04 Jan 2021 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392035 Section 340 CrPC applies where the material discloses a prima facie offence affecting the administration of justice and an inquiry is expedient in the interests of justice. Affidavits asserting that a company succeeded a partnership firm under Part IX of the Companies Act, 1956 lacked support in the statutory requirements for conversion, indicating that they may have been sworn with knowledge of their falsity. The threshold concerns initiation of an inquiry, not determination of guilt. Proceedings may therefore be initiated where intentional falsehood or fabrication of evidence is prima facie established, with the inquiry conducted independently of prior observations. Case-Laws Companies Law Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392035