"If there are two contradictory statements, the accused should be convicted for perjury only when they are found to be altogether irreconcilable," Additional Chief Metropolitan Magistrate Sudhanshu Kaushik said.
"In view of the findings, accused Rajesh Tiwari stands acquitted of the charge under Section 193 IPC (Punishment for false evidence)," the judge said.
According to the prosecution, taxi driver Rajesh Tiwari was one of the key witnesses in a road accident case of 2007 here involving a truck and a milk tanker.
However, during cross-examination in 2011, Tiwari changed his stand, saying driver of the milk tanker was at fault.
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On a written complaint by CMM Vinod Yadav, a case was registered against Tiwari and charge of giving false evidence under oath was framed against him.
Tiwari pleaded not guilty and stated that different statements were not made by him intentionally or deliberately.
Tiwari's counsel contended that inconsistent statement made during cross examination can not be termed as perjury and there was a two-year gap between the two statements.