Guidelines for sending proposals regarding prosecution u/s 277.

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....osecution reveal material omissions making it necessary to seek clarifications from the Commissioners. This causes delay in launching prosecution. The Board, therefore, desires that the following aspects may be kept in mind before sending the proposal:- (i) For proving an offence u/s 277 of the I.T. Act it is not only necessary to establish by cogent evidence that the verification signed or accou....

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....nch of the law Ministry at Bombay enclosed along with the proposals only indicated that there is a prima facie case for prosecution. The Board expects the prosecution Counsels to weigh the evidence for and against the prosecution and indicate whether the case is a good one for prosecution. This aspect should be mentioned when referring the matter to the prosecution Counsel for his opinion. 2. In ....