https://www.taxtmi.com/caselaws?id=35740 Under section 195(3) CrPC, an Income-tax Officer is not a "court" unless the parent statute expressly declares it to be one for that purpose, so section 340 was not attracted. Section 14 of the Voluntary Disclosure of Income and Wealth Ordinance, 1975 gave no protection because the prosecution did not fall within its saving clause. The criminal prosecution was held to have an independent existence and was not extinguished merely because the assessment was set aside in appeal. Allegations of lack of individual role attribution and mens rea were treated as matters for trial, not grounds for quashing at the threshold under section 482. en-us Mon, 09 Aug 1976 00:00:00 +0530 Tue, 16 Mar 2010 13:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35740 Under section 195(3) CrPC, an Income-tax Officer is not a "court" unless the parent statute expressly declares it to be one for that purpose, so section 340 was not attracted. Section 14 of the Voluntary Disclosure of Income and Wealth Ordinance, 1975 gave no protection because the prosecution did not fall within its saving clause. The criminal prosecution was held to have an independent existence and was not extinguished merely because the assessment was set aside in appeal. Allegations of lack of individual role attribution and mens rea were treated as matters for trial, not grounds for quashing at the threshold under section 482. Case-Laws Income Tax Mon, 09 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35740