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Altered delivery documents alone did not prove participation or intent to defraud; accused acquitted.
Criminal law – Fraud – Misrepresentation by documents (GRVs, delivery notes, tax invoices) – Misrepresentation alone insufficient for conviction without proof of participation and intent. Evidence – Circumstantial evidence and alternative inferences – Waybills and departmental audit undermining State’s inference of fraud. Corporate liability (s.332 Criminal Procedure Act) – Directorship/position alone insufficient to attribute authorship or intent to individuals. Conspiracy/common purpose – Agreement or active association not established by bald allegations; must be proven beyond reasonable doubt.
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