https://www.taxtmi.com/highlights?id=78811 The High Court considered a challenge to the charge sheet and taking cognizance of offences u/ss 13 (1) (d), 13 (1) (e) of the PC Act and Section 109 of IPC. The petitioner's undeclared assets and income were in question, with no preliminary enquiry conducted to verify disproportionate assets. The court emphasized the need to calculate assets and liabilities held by a public servant from joining service, income earned, and expenditure to determine disproportionate assets. The prosecution lacked evidence of the petitioner's assets and liabilities over time, leading to the court concluding that continuing proceedings would be an abuse of process of law. The petition was allowed, and there were no grounds for framing charges or proceeding with the trial. en-us Wed, 26 Jun 2024 08:28:27 +0530 Wed, 26 Jun 2024 08:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78811 The High Court considered a challenge to the charge sheet and taking cognizance of offences u/ss 13 (1) (d), 13 (1) (e) of the PC Act and Section 109 of IPC. The petitioner's undeclared assets and income were in question, with no preliminary enquiry conducted to verify disproportionate assets. The court emphasized the need to calculate assets and liabilities held by a public servant from joining service, income earned, and expenditure to determine disproportionate assets. The prosecution lacked evidence of the petitioner's assets and liabilities over time, leading to the court concluding that continuing proceedings would be an abuse of process of law. The petition was allowed, and there were no grounds for framing charges or proceeding with the trial. Highlights Indian Laws Wed, 26 Jun 2024 08:28:27 +0530 https://www.taxtmi.com/highlights?id=78811