No criminal prosecution on same allegations if departmental proceedings ended in favour of accused By Anand Gupta TaxGuru

No criminal prosecution on same allegations if departmental proceedings ended in favour of accused The standard of proof in criminal proceedings was higher than the standard of proof in civil/departmental proceedings. In a reverse case, where criminal proceedings ended in acquittal but simultaneous departmental proceedings continued, the result of the criminal proceedings would not have any bearing on the departmental proceedings, as judgment of the criminal Court was not binding in civil or departmental proceedings.

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