https://www.taxtmi.com/caselaws?id=307160 In a disproportionate assets prosecution, the Court held that once the prosecution establishes possession of pecuniary resources and property beyond proved lawful income, the accused must satisfactorily account for the excess wealth. "Known sources of income" means lawful sources established in investigation, not merely asserted explanations. The accused's failure to produce reliable material for movable assets, deposits, and claimed agricultural income meant the excess remained unexplained, and matters within special knowledge attracted the principle reflected in Section 106 of the Indian Evidence Act, 1872. On that basis, the conviction and sentence were upheld. en-us Fri, 17 Oct 2008 00:00:00 +0530 Thu, 23 Mar 2023 12:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307160 In a disproportionate assets prosecution, the Court held that once the prosecution establishes possession of pecuniary resources and property beyond proved lawful income, the accused must satisfactorily account for the excess wealth. "Known sources of income" means lawful sources established in investigation, not merely asserted explanations. The accused's failure to produce reliable material for movable assets, deposits, and claimed agricultural income meant the excess remained unexplained, and matters within special knowledge attracted the principle reflected in Section 106 of the Indian Evidence Act, 1872. On that basis, the conviction and sentence were upheld. Case-Laws Indian Laws Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307160