Charges of prosecution for false statement during search not sustainable, where statement recorded without Oath

Brief of the Case Punjab and Haryana High Court held In the case of ADIT vs. Sh. Dhan Singh Sharma that ld counsel for the applicant admitted at the time of arguments that statement was re-started after some time on the same day. It is clear that there was a break in recording the statement and whenever it is to be again recorded, the oath is to be given again to the witness/accused but no such oath has been given second time when the statement was again recorded. Hence, the finding of the learned Magistrate that the relevant statement was recorded after completion of first statement and witho...