https://www.taxtmi.com/caselaws?id=413257 In a prosecution under the Negotiable Instruments Act, the criminal procedure powers under Sections 91 and 311 may be used to secure defence material and, where necessary, recall a witness if the evidence is essential to a fair decision. The document notes that the accused sought the complainant's income tax returns and annexures to test lending capacity, and that refusal to produce relevant tax records could prejudice the defence. It also states that consideration of recall under Section 311 may be deferred until the response to the summons under Section 91 is received. en-us Fri, 23 Jul 2021 00:00:00 +0530 Thu, 07 Oct 2021 09:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413257 In a prosecution under the Negotiable Instruments Act, the criminal procedure powers under Sections 91 and 311 may be used to secure defence material and, where necessary, recall a witness if the evidence is essential to a fair decision. The document notes that the accused sought the complainant's income tax returns and annexures to test lending capacity, and that refusal to produce relevant tax records could prejudice the defence. It also states that consideration of recall under Section 311 may be deferred until the response to the summons under Section 91 is received. Case-Laws Indian Laws Fri, 23 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413257