Section 29 of The Indian Evidence Act, 1872 29. Confession otherwise relevant not to become irrelevant because of promise of secrecy, etc.—If such a confession is otherwise relevant, it does not become irrelevant merely because it was made under a promise of secrecy, or in consequence of a deception practised on the accused person for
Section 28 of The Indian Evidence Act, 1872 28. Confession made after removal of impression caused by inducement, threat or promise relevant.—If such a confession as is referred to in section 24 is made after the impression caused by any such inducement, threat or promise has, in the opinion of the Court, been fully removed,
Section 27 of The Indian Evidence Act, 1872 27. How much of information received from accused may be proved.—Provided that, when any fact is deposed to as discovered in consequence of information received from a person accused of any offence, in the custody of a police officer, so much of such information, whether it amounts
Section 26 of The Indian Evidence Act, 1872 26. Confession by accused while in custody of police not to be proved against him.—No confession made by any person whilst he is in the custody of a police officer, unless it be made in the immediate presence of a Magistrate1, shall be proved as against such
The Central Goods and Services Act, 2017 (CGST Act) Section 94 – Liability in other cases (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm association or family has discontinued business–– (a) the tax interest or penalty payable under this Act by such
The Central Goods and Services Act, 2017 (CGST Act) Section 93 – Special provisions regarding liability to pay tax, interest or penalty in certain cases (1) Save as otherwise provided in the Insolvency and Bankruptcy Code 2016 where a person liable to pay tax interest or penalty under this Act dies then–– (a) if a
The Central Goods and Services Act, 2017 (CGST Act) Section 92 – Liability of Court of Wards, etc Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax interest or penalty is payable under this Act is under the control of the Court
The Central Goods and Services Act, 2017 (CGST Act) Section 91 – Liability of guardians, trustees, etc. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated people on behalf of and for
The Central Goods and Services Act, 2017 (CGST Act) Section 90 – Liability of partners of firm to pay tax Notwithstanding any contract to the contrary and any other law for the time being in force where any firm is liable to pay any tax, interest or penalty under this Act the firm and each
The Central Goods and Services Act, 2017 (CGST Act) Section 89 – Liability of directors of private company (1) Notwithstanding anything contained in the Companies Act 2013 where any tax interest or penalty due from a private company in respect of any supply of goods or services or both for any period cannot be recovered