In Brief
A company and its director were accused of fabricating evidence in Supreme Court proceedings by handwriting alterations to an auditor's balance sheet. The Court found that interpolations changing technical accounting terms ('Weighted Average Number of Equity Shares' to 'Equity Shares as on 1/4/07') were material alterations not present in the original trial court record, made specifically to overcome discrepancies in the financial statements. Satisfied that a prima facie case of perjury was established, the Court authorized the Supreme Court Secretary General to depute an officer to file criminal complaints under the Indian Penal Code against the company and its director before a Magistrate."
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