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(iii) A civil court is to determine the issues in civil proceedings on the basis of evidence, which has been led by the parties before the civil court.

(emphasis supplied)

30. In Avitel Post Studioz Limited and Ors. v. HSBC PI Hondings (Maurtitus) Limited and reported in AIR 2020 SC (Supp) 470 the Hon'ble Supreme Court reiterated that simultaneous civil and criminal proceedings are permissible. It was observed therein as under -

15. At this stage, it is necessary to deal with the broad statement of the law in Afcons (supra) and Booz Allen (supra). When Afcons (supra) refers in para- graph 27(iv) to "cases involving serious and specific allegations of fraud, fab- rication of documents, forgery, impersonation, coercion, etc.", this must now be understood in the sense laid down in Ayyasamy (supra) and Rashid Raza (supra). When it comes to paragraph 27(vi) in Afcons (supra), and paragraph 36(i) in Booz Allen (supra), namely, cases involving prosecution for criminal offences, it is also important to remember that the same set of facts may have civil as well as criminal consequences. Thus, in K.G. Premshanker v. Inspector of Police, (2002) 8 SCC 87 : (AIR 2002 SC 3372) ["Premshanker"], this Court had to answer a reference made to it as follows: