Kautilya's Arthashastra 3.1.19

3.1.19

nibaddhaṃ vādam utsṛjyānyaṃ vādaṃ saṃkrāmati, pūrvoktaṃ paścimenārthena nābhisaṃdhatte, paravākyam anabhigrāhyam abhigrāhyāvatiṣṭhate, pratijñāya deśaṃ nirdiśety ukte na nirdiśati, hīnadeśam adeśaṃ vā nirdiśati, nirdiṣṭād deśād anyaṃ deśam upasthāpayati, upasthite deśe 'rthavacanaṃ naivam ity apavyayate, sākṣibhir avadhṛtaṃ necchati,
asambhāṣye deśe sākṣibhir mithaḥ sambhāṣate, iti paroktahetavaḥ //

Leaving out the question at issue, either of the parties takes resort to another; his previous statement is not consistent with his subsequent one; he insists on the necessity of considering the opinion of a third person, though it is not worthy of any such consideration; having commenced to answer the question at issue, he breaks off at once, even though he is ordered to continue; he introduces questions other than those specified by himself; he withdraws his own statement; he does not accept what his own witnesses have deposed to; and he holds secret conversation with his witnesses where he ought not to do so.

These constitute the offence of Parokta.