Bombay High Court
Director of Enforcement
Versus
Rohit B.Jhaveri
Decided On:
Headnote:Sections 51 and 40-Adjudlcatlon proceedings.
It is clear that it is always open to place reliance upon the statement recorded under Section 40 of the Act and the contents of the statement can be relied upon even in absence of any corroboration.
For Citation : 1996(1) All MR 89 at p. 91