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    <title>2024 (1) TMI 1561 - KERALA HIGH COURT</title>
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    <description>Departmental exoneration does not by itself bar criminal prosecution arising from the same transaction, because disciplinary proceedings and criminal trials operate under distinct standards. Quashing may be justified only where prosecution depends solely on a finding later set aside, or where the alleged facts do not establish the charged offences. Renewal and amendment of registration remained permissible while registration had not been cancelled. Procedural irregularities and inadequate verification did not establish corrupt or illegal means, abuse of official position, or pecuniary advantage; nor did the allegations show an agreement for conspiracy or dishonest inducement for cheating. The criminal proceedings were therefore quashed as unsustainable.</description>
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    <pubDate>Wed, 31 Jan 2024 00:00:00 +0530</pubDate>
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      <title>2024 (1) TMI 1561 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=469578</link>
      <description>Departmental exoneration does not by itself bar criminal prosecution arising from the same transaction, because disciplinary proceedings and criminal trials operate under distinct standards. Quashing may be justified only where prosecution depends solely on a finding later set aside, or where the alleged facts do not establish the charged offences. Renewal and amendment of registration remained permissible while registration had not been cancelled. Procedural irregularities and inadequate verification did not establish corrupt or illegal means, abuse of official position, or pecuniary advantage; nor did the allegations show an agreement for conspiracy or dishonest inducement for cheating. The criminal proceedings were therefore quashed as unsustainable.</description>
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