Section 8 makes motive, preparation, and prior or subsequent conduct relevant where they relate to, influence, or are influenced by facts in issue or relevant facts. Conduct excludes standalone statements, but statements accompanying and explaining acts, or affecting relevant conduct when made to or in the presence of the person concerned, may be relevant. Relevant conduct may include evidence fabrication or concealment, witness influence, absconding, possession of crime-linked property, and prompt complaints concerning specified offences.

Extraordinary writ jurisdiction cannot be used to challenge a GST assessment where the statutory appeal was not filed within the prescribed limitation or the further condonable period. Pandemic-related limitation protection and the special procedure permitting delayed appeals against specified assessment orders did not assist where neither route was used. In the absence of exceptional grounds such as breach of natural justice, lack of jurisdiction, or abuse of process, failure to pursue appellate remedies precludes writ intervention.

Facts are relevant when they are the occasion, cause, effect, surrounding state of affairs, or opportunity for facts in issue or other relevant facts. This includes a victim's prior possession and disclosure of money in an alleged robbery, signs of a struggle near an alleged murder, and the victim's prior health or habits known to the person alleged to have administered poison where those habits afforded an opportunity for poisoning.

Section 6 establishes the same-transaction rule of relevancy: facts not independently in issue are relevant when sufficiently connected with a fact in issue to constitute part of one transaction. Connection may exist despite differences in time or place. The rule covers contemporaneous or closely connected words and conduct, events within a wider occurrence, related correspondence, and successive deliveries through intermediaries, where each fact bears a factual connection to the transaction under inquiry.

Section 5 confines admissible evidence to facts in issue and other facts declared relevant, excluding matters outside those categories. Its scope is subject to applicable civil-procedure restrictions, and it does not permit proof of facts barred by those requirements. A party that fails to produce a bond at the first hearing may subsequently produce or prove its contents only in accordance with prescribed civil-procedure conditions.

Section 4 establishes three evidentiary effects: may presume permits the Court either to treat a fact as proved unless disproved or to require proof; shall presume requires the Court to treat a fact as proved unless disproved; and conclusive proof requires proof of one fact to establish another while excluding evidence to disprove it.

Section 3 defines fact as perceptible matters, states or relations and conscious mental conditions, and treats facts as relevant where connected through prescribed modes of relevancy. Facts in issue are those necessarily determining a claimed or denied right, liability or disability. Documents include recorded matter on any substance, while evidence comprises witness statements and documents, including electronic records. Proof or disproof requires judicial belief or probability sufficient for a prudent person to act on existence or non-existence; neither state results in a fact being not proved.

Parts IX and IX-A of the Constitution do not impliedly repeal or displace the Bangalore Development Authority Act, 1976, because a specialised development authority is distinct from a Municipality and retains power to undertake planned development and incidental acquisition. The Act's self-contained acquisition procedure is not overridden by the general Land Acquisition Act, 1894. Planned housing development constitutes a public purpose, and authorised survey powers and governmental sanction remain valid where affected persons receive notice and an opportunity to object. Promissory estoppel protects land covered by enforceable governmental development assurances, while disputed claims require individual determination. Wholesale invalidation based on alleged arbitrariness or discrimination is impermissible without individual proof of comparable treatment.

External Development Charges paid to the Directorate of Town and Country Planning through Haryana Urban Development Authority, acting solely as the State Government's executing agency, constitute payments to Government for external development works. Such payments do not attract tax deduction at source under Chapter XVII-B. Consequently, non-deduction does not make the payer an assessee in default, and a tax demand with consequential interest is not justified.

Section 2 of the Indian Evidence Act, 1872, positioned in the preliminary portion under the subject of repeal of enactments, was repealed by section 2 and the Schedule to the Repealing Act, 1938. It is therefore identified as a repealed statutory provision, and its stated subject of repeal of enactments no longer operates as a provision within the legislative framework of that Act.

Article 226 writ jurisdiction is ordinarily unavailable to challenge an appealable GST order when the statutory appellate remedy remains open. Repeated opportunities of hearing, including personal hearings fixed at the taxpayer's convenience, must be used before seeking writ review. Failure to participate in those hearings weighs against invoking extraordinary jurisdiction to present factual or legal submissions for the first time.

Section 1 names the Indian Evidence Act, 1872, extends it throughout India, and provides that it applies to judicial proceedings before courts, including courts-martial, except those convened under specified military disciplinary enactments. Its application excludes affidavits presented to a court or officer and proceedings before an arbitrator. Territorial application was extended to specified Union territories, and the former exclusion relating to Jammu and Kashmir was omitted.

Social Welfare Surcharge on imports is a separate customs levy and remains payable unless specifically exempted. MEIS, SEIS and comparable duty credit scrips permit debit of Basic Customs Duty and specified Additional Customs Duties, but do not permit debit of Social Welfare Surcharge. Such scrips are a mode of duty payment, not a substantive exemption from duty. Accordingly, Social Welfare Surcharge must be paid in cash for imports cleared through duty credit scrips, while past surcharge debits through those scrips are accepted without cash recovery.

Timely filing became a condition for deductions under Part C of Chapter VI-A from assessment year 2018-19. Before 1 April 2021, return processing did not permit adjustment of a Section 80P deduction merely because the return was filed after the prescribed due date; delayed filing also fell outside the incorrect-claim adjustment. Delay condonation was available for the relevant returns claiming Section 80P deduction. Consequently, deduction claims in delayed returns for the relevant assessment years remained allowable at the processing stage.

Intended third-party beneficiaries may enforce a commission expressly reserved for them where a supply contract creates a trust or dedicated fund in their favour, despite no direct privity with the purchaser. An original Indian agent identified in the supply contract remained entitled to the full commission after performing agency functions; unilateral derecognition and replacement did not displace that entitlement where termination was unproved and the later nominee performed no agency function. A later-nominated agent asserting a competing claim may be joined to ensure that entitlement to the same fund binds all claimants and prevents further litigation.

Employees undertake to perform their duties faithfully and maintain confidentiality of Authority information and information concerning persons dealing with the Authority. They may not communicate such information, or permit inspection or access to relevant books and documents, by persons not legally entitled to receive or access them. Appointed employees also declare their domicile, including reasons where it differs from their place of birth, and agree to be bound by the Employees' Service Regulations as in force from time to time.

Appointment authority is category-specific: the Authority appoints Executive Directors, the Chairperson appoints Officers, and the Executive Director appoints Multi-Tasking Staff. Disciplinary authority is divided between minor and major penalties: Executive Directors-Chairperson/Authority; Officers-Executive Director/Chairperson; Multi-Tasking Staff-Division Chief/Executive Director. This separates routine disciplinary control from authority to impose more serious penalties.

Recruitment to Executive Director and Grades A to F operates through promotion, deputation, contract appointment and, ordinarily for Grade A, direct recruitment. Grade-specific age limits, qualifications, experience and stream-wise eligibility apply to general, legal, research, information technology, engineering and official language posts. Selection committees include internal and external members, while deputation terms are settled with the lending organisation. Age, qualification and experience requirements may be relaxed on recorded reasons. Reservation and concessions follow Central Government directions, and eligible initial appointees must meet medical fitness and antecedent-verification requirements.

Any interpretative doubt concerning the International Financial Services Centres Authority (Employees' Service) Regulations, 2026, must be referred to the Chairperson or to another authority specified by the Chairperson. The Chairperson's decision on the referred matter is final, giving conclusive effect to the resolution of interpretative uncertainty under the regulations.

Regulation 116 repeals the International Financial Services Centres Authority (Employees' Service) Regulations, 2020 and modifies existing whole-time employees' service terms and conditions in accordance with the 2026 Regulations from commencement. Actions taken under the repealed Regulations are deemed taken under corresponding provisions of the 2026 Regulations. Accrued rights of appeal of persons covered by the Regulations remain preserved.