https://www.taxtmi.com/caselaws?id=40100 A Commission of Inquiry under the Commissions of Inquiry Act, 1952 is not a "court" for section 195(1)(b) CrPC because it is a fact-finding body without adjudicatory power and the statutory fictions in sections 5(4) and 5(5) are confined to their express purposes. The Act's limited deeming provisions do not extend the Commission's status beyond the specific offences and procedural consequences stated in the statute, and do not authorise prosecution for false evidence on the Commission's direction. Accordingly, a complaint based on such direction cannot validly sustain a prosecution under section 193 IPC. en-us Mon, 12 Sep 1988 00:00:00 +0530 Tue, 17 Feb 2026 12:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40100 A Commission of Inquiry under the Commissions of Inquiry Act, 1952 is not a "court" for section 195(1)(b) CrPC because it is a fact-finding body without adjudicatory power and the statutory fictions in sections 5(4) and 5(5) are confined to their express purposes. The Act's limited deeming provisions do not extend the Commission's status beyond the specific offences and procedural consequences stated in the statute, and do not authorise prosecution for false evidence on the Commission's direction. Accordingly, a complaint based on such direction cannot validly sustain a prosecution under section 193 IPC. Case-Laws Indian Laws Mon, 12 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40100