https://www.taxtmi.com/caselaws?id=438349 A complaint may be returned at the pre-cognizance stage because cognizance in a complaint case begins when the court applies its mind under Chapter XV of the Code of Criminal Procedure, 1973; the order returning the complaint was therefore held valid, and the issue of joint or separate trial was left open for a later application. On the subsequent complaints, allegations of acquisition-related manipulation, backdated orders, altered revenue entries, and layering of compensation proceeds were found sufficient to disclose a prima facie case under the money-laundering framework and the National Highways Act, 1956. The cognizance and summoning orders were upheld because summoning requires only enough material to proceed, not proof beyond reasonable doubt. en-us Thu, 04 May 2023 00:00:00 +0530 Tue, 30 May 2023 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438349 A complaint may be returned at the pre-cognizance stage because cognizance in a complaint case begins when the court applies its mind under Chapter XV of the Code of Criminal Procedure, 1973; the order returning the complaint was therefore held valid, and the issue of joint or separate trial was left open for a later application. On the subsequent complaints, allegations of acquisition-related manipulation, backdated orders, altered revenue entries, and layering of compensation proceeds were found sufficient to disclose a prima facie case under the money-laundering framework and the National Highways Act, 1956. The cognizance and summoning orders were upheld because summoning requires only enough material to proceed, not proof beyond reasonable doubt. Case-Laws Money Laundering Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438349