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1 - 10 of 10 (0.33 seconds)Section 482 in The Code of Criminal Procedure, 1973 [Entire Act]
The Indian Partnership Act, 1932
Section 34 in The Indian Evidence Act, 1872 [Entire Act]
Section 59 in The Indian Partnership Act, 1932 [Entire Act]
Section 4 in The Bankers Books Evidence Act, 1891 [Entire Act]
Anvar P.V vs P.K.Basheer & Ors on 18 September, 2014
Explanation. For the purposes of this section any
reference to information being derived from other
information shall be a reference to its being derived
therefrom by calculation, comparison or any other
process.”
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A.S.No.965 of 2015
25.4.It is useful to refer to a judgment of Hon'ble Supreme Court in
the case of Anvar P.V. v. P.K.Basheer and others reported in (2014) 10
SCC 473, wherein, the Hon'ble Supreme Court has ruled as follows :
Chandradhar Goswami & Ors vs The Gauhati Bank Ltd on 14 October, 1966
33.This Court need not consider the judgments which are cited before
this Court by the learned counsel for the respondent, as the facts in the case
are peculiar and different. The law as has been reiterated by the Hon'ble
Supreme Court in Chandradhar Goswami and others v. The Gauhati
Bank Ltd. reported in AIR 1967 SCC Pg.1058 is that, unless there are
further evidence to prove payment of money which may appear in the books
of account, no person can be charged with liability merely on the basis of
entries in the books of account. In other words, entires alone under Section
34 of the Indian Evidence Act would not be sufficient to charge any person
with liability. It is also settled that person who prepares the account should
be examined to prove that the accounts were prepared in the regular course
of business. When a document is relied upon as a book of account, it should
be established that it is foolproof and supported by corresponding entries in
all other documents supposed to be maintained. In the present case, the
document Ex.A3 is found inadmissible by this Court earlier in view of the
specific provisions of Section 65B of Indian Evidence Act. All the
documents are not foolproof, in the sense, this Court is not in a position to
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accept every document on the face of it, in view of the peculiar
circumstances and the specific plea of defendants about the possible
manipulation and fabrication of records by the retiring partners of 1 st
defendant firm who were actually in-charge of day-to-day affairs of the firm
during the relevant period.
R.Subramanian vs Icici Bank Ltd on 5 June, 2015
34.Learned counsel appearing for the respondent relied upon a
judgment of a Division Bench of this Court in the case of R.Subramanian v.
ICICI Bank Ltd. and others reported in 2019 (2) CTC Pg.1. This Court, in
the said case relating to the statement of accounts produced by the Bank
along with the certificate under Section 4 of Bankers' Books Evidence Act,
1891, held that production of certificate under Section 65B can be relaxed.
That judgment has no application to the present facts.
Section 96 in The Code of Civil Procedure, 1908 [Entire Act]
1