Case Law Details
Case Name : Neeraj Kumar Vs State of Himachal Pradesh (Himachal Pradesh High Court)
Related Assessment Year :
Courts :
All High Courts Himachal Pradesh HC
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Neeraj Kumar Vs State of Himachal Pradesh (Himachal Pradesh High Court)
Himachal Pradesh High Court held that mere possession and recovery of currency notes from an accused without proof of demand would not enable the court to convict the accused. The proof of demand, thus, has been held to be an indispensable essentiality for an offence under Sections 7and 13 of the PC Act.
Facts-
Complainant Deepak Guleria, was running the business in the name and style of M/s Deepak Business Communication and had taken CST number in the year 2005 from the Excise and Taxation Department, during the year 2010...
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