https://www.taxtmi.com/caselaws?id=299295 Wilful falsification under Section 477-A of the Penal Code requires proof not only of deliberate false entries but also of intent to defraud; mere knowledge of the entries was insufficient, so that ingredient was not proved beyond reasonable doubt. The Court further held that failure under Section 342 of the Code of Criminal Procedure, 1898 to put material circumstances separately and distinctly to the accused, together with non-production of material witnesses, caused prejudice and a miscarriage of justice. The conviction was therefore set aside, the appellant was acquitted, and no retrial was ordered. en-us Tue, 23 Mar 1976 00:00:00 +0530 Thu, 09 Dec 2021 11:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299295 Wilful falsification under Section 477-A of the Penal Code requires proof not only of deliberate false entries but also of intent to defraud; mere knowledge of the entries was insufficient, so that ingredient was not proved beyond reasonable doubt. The Court further held that failure under Section 342 of the Code of Criminal Procedure, 1898 to put material circumstances separately and distinctly to the accused, together with non-production of material witnesses, caused prejudice and a miscarriage of justice. The conviction was therefore set aside, the appellant was acquitted, and no retrial was ordered. Case-Laws Indian Laws Tue, 23 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299295