https://www.taxtmi.com/caselaws?id=312991 Deliberate alterations in stores indents and ledger entries, proved by documentary and oral evidence, were treated as misappropriation and falsification of accounts rather than clerical error. The sanction for prosecution was upheld because the order contained material facts, showed application of mind, and was issued by a competent authority. Joinder of charges was found permissible for connected misappropriation and falsification offences. A prior proceeding that was void for want of proper sanction did not bar a fresh prosecution on double jeopardy grounds, and issue estoppel also arose from the connected criminal determination. The conviction stood, with only the fine reduced. en-us Fri, 07 Jul 1989 00:00:00 +0530 Mon, 18 Mar 2024 14:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312991 Deliberate alterations in stores indents and ledger entries, proved by documentary and oral evidence, were treated as misappropriation and falsification of accounts rather than clerical error. The sanction for prosecution was upheld because the order contained material facts, showed application of mind, and was issued by a competent authority. Joinder of charges was found permissible for connected misappropriation and falsification offences. A prior proceeding that was void for want of proper sanction did not bar a fresh prosecution on double jeopardy grounds, and issue estoppel also arose from the connected criminal determination. The conviction stood, with only the fine reduced. Case-Laws Indian Laws Fri, 07 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312991