https://www.taxtmi.com/caselaws?id=392035 Section 340 CrPC may be invoked only when the court forms a prima facie view that an offence affecting the administration of justice appears to have been committed and that inquiry is expedient in the interests of justice. The material described in the article indicated that the asserted conversion of a partnership firm into a company under Part IX of the Companies Act, 1956 lacked the statutory basis required for such conversion, supporting an inference of sworn falsity. The inquiry at this stage is limited to deciding whether a complaint should be made, not to determining guilt. 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 may be invoked only when the court forms a prima facie view that an offence affecting the administration of justice appears to have been committed and that inquiry is expedient in the interests of justice. The material described in the article indicated that the asserted conversion of a partnership firm into a company under Part IX of the Companies Act, 1956 lacked the statutory basis required for such conversion, supporting an inference of sworn falsity. The inquiry at this stage is limited to deciding whether a complaint should be made, not to determining guilt. Case-Laws Companies Law Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392035