https://www.taxtmi.com/caselaws?id=467779 Perjury action was considered in the context of statements made by a liquidator during liquidation proceedings, but the record did not show a deliberate or wilful attempt to mislead the tribunal. The liquidator's efforts to access the corporate debtor's premises, trace the keys, and identify the person in possession supported the explanation for the impugned statements, and the non-impleadment of the appellant was treated as understandable in the absence of reliable information about ownership at that stage. No sufficient basis was found to invoke criminal process for perjury, and the refusal to refer the matter was upheld. en-us Fri, 20 Dec 2024 00:00:00 +0530 Thu, 02 Apr 2026 20:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467779 Perjury action was considered in the context of statements made by a liquidator during liquidation proceedings, but the record did not show a deliberate or wilful attempt to mislead the tribunal. The liquidator's efforts to access the corporate debtor's premises, trace the keys, and identify the person in possession supported the explanation for the impugned statements, and the non-impleadment of the appellant was treated as understandable in the absence of reliable information about ownership at that stage. No sufficient basis was found to invoke criminal process for perjury, and the refusal to refer the matter was upheld. Case-Laws IBC Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467779