9911796707
TMI Blog1994 (1) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... brief history of the case is that petitioner No. 1, which is a firm, with petitioners Nos. 2, 3 and 4 as partners, submitted a return of income for the year 1981-82 and disclosed a loss of Rs. 22,198. They have also shown the payment of interest to the firm, Murlidhar Kishangopal, to the tune of Rs. 34,721 and further disclosed that they have received a loan from B. K. Lunia to the tune of Rs. 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The court recorded the evidence and framed charges. The petitioners filed a revision against the framing of charges which has been dismissed by the Fifth Additional Sessions Judge, vide order dated August 13, 1991. Now, therefore, the petitioners have filed this petition under section 482, Criminal Procedure Code, for quashing the proceedings. The contention of learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case and the decision in the assessment proceedings may have a bearing on the basis of evidence adduced before that court. It is an established principle that preponderance of probabilities is the rule of civil law while proof beyond reasonable doubt is the rule of criminal law. Of course, while assessing the evidence certain presumptions if provided in any special Act will also have to be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 277 of the Act. In the criminal case all the ingredients of the offence in question have to be established in order to secure the conviction of the accused. The criminal court no doubt has to give due regard to the result of any proceeding under the Act having a bearing on the question in issue and in an appropriate case it may drop the proceedings in the light of an order passed under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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