Supreme Court · 1978 INSC 139 · Decided 18 August 1978
State of Kerala v. Mathew (M. M.) and ANR.
- Court
- Supreme Court of India
- Citation
- 1978 INSC 139 · [1979] 1 S.C.R. 264
- Case number
- CRIMINAL APPEAL No. 178/1974
- Decided
- 18 August 1978
- Bench
- JASWANT SINGH, P.S. KAILASAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- Evidence Act Section 73
Headnote
Proof of account books of business in criminal trials, inf;rredients to be proved, explained-Presumption in favour of acts of public servants charged with bringing home economic and other crtmes-Kerala General Sales TU Act, 1963, Sections 46(1)(a), 46(1)(c) and 46(2)(c). During the course of a for verification of accounts of the respondents pertaining to their sales tax returns submitted by them on the 18th of each of the months of February, March and April 1969, respondent No. 1 produced certain books of accounts viz. current note books, bill books, stock register of the sales and
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