https://www.taxtmi.com/caselaws?id=307584 Proof beyond reasonable doubt remained necessary to establish conspiracy, cheating, forgery and corruption offences arising from canal-work records. Procedural irregularities and non-compliance with General Financial Rules did not, by themselves, prove that bills, summaries or muster rolls were false. Estimates based on witness impressions, later recollection, incomplete receipts and soundings taken years apart were insufficient to establish the alleged actual expenditure or falsification of records. Suspicion could not substitute for proof, and the prosecution could not shift to the accused the burden of proving innocence or additional expenditure. The convictions were unsustainable and resulted in acquittal. en-us Tue, 11 Sep 1979 00:00:00 +0530 Mon, 24 Apr 2023 14:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307584 Proof beyond reasonable doubt remained necessary to establish conspiracy, cheating, forgery and corruption offences arising from canal-work records. Procedural irregularities and non-compliance with General Financial Rules did not, by themselves, prove that bills, summaries or muster rolls were false. Estimates based on witness impressions, later recollection, incomplete receipts and soundings taken years apart were insufficient to establish the alleged actual expenditure or falsification of records. Suspicion could not substitute for proof, and the prosecution could not shift to the accused the burden of proving innocence or additional expenditure. The convictions were unsustainable and resulted in acquittal. Case-Laws Indian Laws Tue, 11 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307584