Section 132 of IEA : Section 132: Witness not excused from answering on ground that answer will criminate.

Explanation using Example

Example 1:

Scenario: A bank fraud case is being heard in court. The prosecution calls Mr. Sharma, a bank employee, as a witness. During the questioning, Mr. Sharma is asked whether he was aware of any fraudulent transactions that took place in the bank.

Application of Section 132: Mr. Sharma cannot refuse to answer the question on the grounds that his answer might incriminate him or expose him to penalties. He must answer the question truthfully. However, the law protects him by ensuring that his answer cannot be used to arrest or prosecute him for the fraud, except if he lies under oath.

Outcome: Mr. Sharma answers that he was aware of the fraudulent transactions. This information helps the court understand the extent of the fraud. Mr. Sharma is protected from prosecution for his involvement based on this testimony, but if it is later found that he lied, he can be prosecuted for perjury.

Example 2:

Scenario: In a civil case regarding property disputes, Mrs. Gupta is called as a witness. She is asked whether she forged signatures on certain property documents.

Application of Section 132: Mrs. Gupta cannot refuse to answer the question by claiming that her answer might incriminate her or lead to penalties. She is legally obligated to answer the question. However, her answer cannot be used to arrest or prosecute her for forgery, except if she provides false evidence.

Outcome: Mrs. Gupta admits to forging the signatures. This admission helps resolve the property dispute. Mrs. Gupta is protected from being prosecuted for forgery based on this admission, but if it is later proven that she lied, she can be prosecuted for giving false evidence.