Evidentiary value of fir: First version of the incident narrated by police witness has to be treated as fir and the subsequent information lodged by the informant is hit under section 162 Cr.P.C

Subject Study on POCSO Act 2012

Burden of proof: Section 106 IEA: Unless the prosecution has proved the initial burden the accused need not invoke section 106 Indian Evidence Act

Section 141 N.I Act: Unless assertions are made, vicarious liability of the Directors of the first accused company is not attracted

Interim Compensation (section 143A N.I Act): Broader interpretation that Authorized signatory is accountable for sections 143A and 148 N.I Act would lead to unjust liability and not supported by the statute