https://www.taxtmi.com/caselaws?id=299173 The prosecution failed to establish beyond reasonable doubt that the accused conspired to commit cheating, corruption and falsification of records in the jungle-clearance works. Mere breaches of departmental instructions, codal provisions and irregularities in work nomination, estimates, agreements and bills did not prove criminal intent, especially where witnesses admitted some work had been done and later site inspections could not reliably fix the quantity of work done years earlier. Technical reports prepared by a departmental officer during investigation were inadmissible as substantive expert evidence. The circumstantial evidence did not form a complete chain pointing only to guilt, so the convictions and sentences were unsustainable and acquittal followed. en-us Fri, 12 Jul 1996 00:00:00 +0530 Mon, 06 Dec 2021 11:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299173 The prosecution failed to establish beyond reasonable doubt that the accused conspired to commit cheating, corruption and falsification of records in the jungle-clearance works. Mere breaches of departmental instructions, codal provisions and irregularities in work nomination, estimates, agreements and bills did not prove criminal intent, especially where witnesses admitted some work had been done and later site inspections could not reliably fix the quantity of work done years earlier. Technical reports prepared by a departmental officer during investigation were inadmissible as substantive expert evidence. The circumstantial evidence did not form a complete chain pointing only to guilt, so the convictions and sentences were unsustainable and acquittal followed. Case-Laws Indian Laws Fri, 12 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299173