A mere statement without intention would not attract offence
Section 174A IPC [section 209 BNS 2023] is a stand alone, independent and substantive offence that can continue even if the proclamation under Section 82 Cr.P.C. is extinguished
High Court would be justified in quashing the proceedings if the allegations taken in its entirety do not prima facie constitute a case against the accused
In the light of investigation order freezing the account without quantifying the amount and period cannot be passed by the police
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