IPC s.191 — the law in short
What the courts have decided on section IPC s.191, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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H.J. Siwani v Income Tax Department
High CourtHelps departmentNo later treatment found
The sanction for my prosecution covers a Black Money Act offence too. Can I get the whole complaint quashed for want of a valid s.55 sanction?
Not on these facts. The Karnataka High Court held the s.55 point academic because the trial court, while taking cognizance of the Income-tax Act offences, did not take cognizance of the offence under s.50 of the Black Money Act at all. Whether the sanction that was granted is in accordance with law is for the Special Court to decide at trial, not for a petition under s.482 CrPC.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
