https://www.taxtmi.com/caselaws?id=307491 False statements on oath can justify prosecution for perjury or false evidence when the court considers it expedient in the interests of justice to inquire into the offence. A preliminary inquiry may be undertaken, but it is not mandatory in every case. On the facts, the court found that the petitioner's claim of having no source of income was contradicted by evidence of business income, prior monetary benefits, and undisclosed fixed deposits, and that the trial court had properly assessed the impact of the falsehood on the administration of justice. The refusal to interfere with the direction to initiate prosecution was therefore upheld. en-us Thu, 20 Oct 2016 00:00:00 +0530 Mon, 17 Apr 2023 21:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307491 False statements on oath can justify prosecution for perjury or false evidence when the court considers it expedient in the interests of justice to inquire into the offence. A preliminary inquiry may be undertaken, but it is not mandatory in every case. On the facts, the court found that the petitioner's claim of having no source of income was contradicted by evidence of business income, prior monetary benefits, and undisclosed fixed deposits, and that the trial court had properly assessed the impact of the falsehood on the administration of justice. The refusal to interfere with the direction to initiate prosecution was therefore upheld. Case-Laws Indian Laws Thu, 20 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307491