Strong suspicions/ coincidences & grave doubts cannot substitute legal proof

ACT: Proof of account books of business in criminal trials, ingredients to be proved, explained-Presumption in favour of acts of public servants charged with bringing home economic and other crimes-Kerala General Sales Tax Act, 1963, Sections 46(1)(a), 46(1)(c) and 46(2)(c). Judgment analysis During the course of a surprise raid by the Intelligence Wing of the Sales Tax Authorities for verification of accounts of the respondents pertaining to their sales tax returns submitted by them on the 1 8th of each of the months of February, ‘March and April 1969, respondent No. 1 produced certain ...