In Brief
The State of Punjab appealed against a High Court order directing criminal proceedings against an Assistant Excise and Taxation Commissioner. The High Court had concluded the officer antedated communications and forged dispatch register entries based on variations in ink, handwriting, and language. The Supreme Court allowed the appeal, holding there was no evidence of forgery—variations were normal due to multiple clerical entries, and the relevant entry appeared seriatim without tampering. The Court found the officer had no motive to antedate and held the High Court violated settled principles by passing adverse remarks without affording opportunity to explain or producing material evidence. The Court expunged the observations and directions, emphasizing courts must exercise judicial restraint when making adverse remarks against persons.
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