https://www.taxtmi.com/caselaws?id=302179 In criminal proceedings arising from emergency supply orders, the Supreme Court held that suspicion about non-existent firms, forged quotations and higher prices was not enough by itself to defeat prosecution without concrete material linking the accused officers to fabrication or conspiracy. The Court noted that the officer who placed the orders had limited financial powers, while the duty to call for and process quotations lay with another officer, and that several orders were supported by quotation enquiries processed in the usual course. The High Court was therefore wrong to treat the materials as showing only administrative irregularities and no prima facie case; the prosecution was entitled to proceed. en-us Thu, 21 Oct 1971 00:00:00 +0530 Mon, 09 May 2022 12:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302179 In criminal proceedings arising from emergency supply orders, the Supreme Court held that suspicion about non-existent firms, forged quotations and higher prices was not enough by itself to defeat prosecution without concrete material linking the accused officers to fabrication or conspiracy. The Court noted that the officer who placed the orders had limited financial powers, while the duty to call for and process quotations lay with another officer, and that several orders were supported by quotation enquiries processed in the usual course. The High Court was therefore wrong to treat the materials as showing only administrative irregularities and no prima facie case; the prosecution was entitled to proceed. Case-Laws Indian Laws Thu, 21 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302179