Topic
Madras High Court rules that prosecution under Section 276C(2) of the Income Tax Act requires proof of wilful intent to evade tax, not mere non-payment. The court held that financial distress or inadvertent default does not attract penal provisions, reinforcing that mens rea is a prerequisite for criminal liability in tax evasion cases.
Madras High Court affirms that criminal proceedings for minor offences can be quashed even after charge sheet filing if parties reach an amicable compromise, reinforcing judicial discretion under Section 528 of Bharatiya Nagarik Suraksha Sanhita, 2023. The ruling clarifies that trial courts need not proceed with cases where disputes are resolved without public interest concerns.
Madras HC quashed POCSO proceedings where the victim and her mother confirmed a genuine compromise with the accused stepfather, holding that continuation of trial would serve no purpose when child welfare is secured. The ruling establishes that quashing is permissible in exceptional cases of family reconciliation under Section 528 BNSS, even for non-compoundable offences.
Madras High Court rules that failure to file an affidavit under CrPC 156(3) is a mere procedural irregularity, not a jurisdictional defect, and does not invalidate the FIR or charge sheet. The court held that a prima facie case of poisoning and criminal conspiracy suffices to proceed to trial, reinforcing that technical lapses cannot override substantive justice.