Judicial approach in relation to economic offences.

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..... ed in a criminal case is acquitted. The community acting through the State and the public prosecutor is also entitled to justice. The cause of the community deserves equal treatment at the hands of the court in the discharge of its judicial functions. The community or the State is not a persona non grate whose cause may be treated with disdain. The entire community is aggrieved if the economic off .....

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..... Calcutta in (1987) 166 ITR 237. The above judicial approach in relation to economic offence needs to be kept in view by the officers of the Department while dealing with such cases. These observations, may, therefore, be brought to the notice of all the officers working in your charge. The Standing counsels and Departmental Representatives appearing before courts and Tribunal should also be a .....

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