Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence ...
Goods were detained based on assumptions that they were not on normal route and driver had mobile number of dealer in different district, despite accompanying documents being proper. Court held that authorities failed to establish intention to evade tax payment (mens ria). Since mens ria was absent, orders detaining goods were quashed. Petition allowed.
Goods were detained based on assumptions that they were not on normal route and driver had mobile number of dealer in different district, despite accompanying documents being proper. Court held that authorities failed to establish intention to evade tax payment (mens ria). Since mens ria was absent, orders detaining goods were quashed. Petition allowed.
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