The Central Goods and Services Act, 2017 (CGST Act) Section 136 – Relevancy of statements under certain circumstances A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under this Act shall be relevant, for the purpose of proving, in
Section 54 of The Indian Evidence Act, 1872 54. Previous bad character not relevant, except in reply.—In criminal proceedings the fact that the accused person has a bad character is irrelevant, unless evidence has been given that he has a good character, in which case it becomes relevant. Explanation 1.—This section does not apply to
Section 53 of The Indian Evidence Act, 1872 53. In criminal cases, previous good character relevant.—In criminal proceedings, the fact that the person accused is of a good character, is relevant. Complete: the-indian-evidence-act-1872
The Central Goods and Services Act, 2017 (CGST Act) Section 135 – Presumption of culpable mental state In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for
The Central Goods and Services Act, 2017 (CGST Act) Section 134 – Cognizance of offences. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try
Section 52 of The Indian Evidence Act, 1872 52. In civil cases character to prove conduct imputed, irrelevant.—In civil cases, the fact that the character of any person concerned is such as to render probable or improbable any conduct imputed to him, is irrelevant, except in so far as such character appears from facts otherwise
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