 This was decided in Lloyd where a witness was sworn in bankruptcy before a county court registrar, but examined in another room in the absence of the registrar; no perjury was committed in the absence of the registrar who had the competence to receive evidence on oath.Under section 117 of the Criminal Code unlike section 156 of the Penal Code and section 1 (1) of the English Perjury Act, the false statement may either be made in an ongoing proceeding or in a case, in which judicial proceeding is either threatened or imminent.Also where a witness in a judicial proceeding, contradicts his earlier statement cannot furnish a ground for the conviction of an accused person.