The Central Goods and Services Act, 2017 (CGST Act) Section 133 – Liability of officers and certain other persons (1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or if any officer of central tax having access to information specified under sub-section (1) of section 150, or
Section 51 of The Indian Evidence Act, 1872 51. Grounds of opinion, when relevant.—Whenever the opinion of any living person is relevant, the grounds on which such opinion is based are also relevant. Illustration An expert may give an account of experiments performed by him for the purpose of forming his opinion. Complete: the-indian-evidence-act-1872
The Central Goods and Services Act, 2017 (CGST Act) Section 132 – Punishment for certain offences (1) Whoever commits any of the following offences, namely: (1) Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences” namely: (a) supplies any goods or services or both without issue
Section 50 of The Indian Evidence Act, 1872 50. Opinion on relationship, when relevant.—When the Court has to form an opinion as to the relationship of one person to another, the opinion, expressed by conduct, as to the existence of such relationship, or any person who, as a member of the family or otherwise, has
The Central Goods and Services Act, 2017 (CGST Act) Section 131 – Confiscation or penalty not to interfere with other punishments Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, no confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction
Section 49 of The Indian Evidence Act, 1872 49. Opinions as to usages, tenets, etc., when relevant.—When the Court has to form an opinion as to— the usages and tenets of any body of men or family, the constitution and government of any religious or charitable foundation, or the meaning of words or terms used
Section 48 of The Indian Evidence Act, 1872 48. Opinion as to existence of right or custom, when relevant.—When the Court has to form an opinion as to the existence of any general custom or right, the opinions, as to the existence of such custom or right, of persons who would be likely to know
Section 47 of The Indian Evidence Act, 1872 47. Opinion as to handwriting, when relevant.—When the Court has to form an opinion as to the person by whom any document was written or signed, the opinion of any person acquainted with the handwriting of the person by whom it is supposed to be written or
The Central Goods and Services Act, 2017 (CGST Act) Section 130 – Confiscation of goods or conveyances and levy of penalty (1) Notwithstanding anything contained in this Act, if any person— (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to
Section 46 of The Indian Evidence Act, 1872 46. Facts bearing upon opinions of experts.—Facts not otherwise relevant, are relevant if they support or are inconsistent with the opinions of experts, when such opinions are relevant. Illustrations (a) The question is, whether A was poisoned by a certain poison. The fact that other persons, who