https://www.taxtmi.com/caselaws?id=307367 In a disproportionate assets prosecution, the prosecution must first prove beyond reasonable doubt the foundational facts showing possession of property or pecuniary resources disproportionate to known sources of income; only then does any duty arise on the accused to explain them. Here, the figures relied on were based on conjectural estimates, omitted material income components, and lacked a reliable evidentiary foundation, so the charge was not proved beyond reasonable doubt. A conviction also cannot rest on a materially altered computation without a fresh charge, and the accused was not confronted with that shifted basis. The conviction and sentence were therefore unsustainable. en-us Wed, 09 Aug 2017 00:00:00 +0530 Fri, 07 Apr 2023 21:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307367 In a disproportionate assets prosecution, the prosecution must first prove beyond reasonable doubt the foundational facts showing possession of property or pecuniary resources disproportionate to known sources of income; only then does any duty arise on the accused to explain them. Here, the figures relied on were based on conjectural estimates, omitted material income components, and lacked a reliable evidentiary foundation, so the charge was not proved beyond reasonable doubt. A conviction also cannot rest on a materially altered computation without a fresh charge, and the accused was not confronted with that shifted basis. The conviction and sentence were therefore unsustainable. Case-Laws Indian Laws Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307367