https://www.taxtmi.com/caselaws?id=103956 The governing Indira Vikas Patra Rules, 1986 made the certificate transferable, barred replacement of a lost, stolen, mutilated, defaced or destroyed certificate, and expressly excluded post office responsibility for loss caused by fraudulent encashment by a person obtaining possession of the certificate. As the scheme did not require maintenance of purchaser identity records and imposed no liability on the post office for such loss, deficiency in service could not be fastened contrary to the rules. The District Forum's liability finding was therefore unsustainable, and the appellant post office was held not liable. en-us Wed, 12 Nov 1997 00:00:00 +0530 Mon, 18 Feb 2013 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103956 The governing Indira Vikas Patra Rules, 1986 made the certificate transferable, barred replacement of a lost, stolen, mutilated, defaced or destroyed certificate, and expressly excluded post office responsibility for loss caused by fraudulent encashment by a person obtaining possession of the certificate. As the scheme did not require maintenance of purchaser identity records and imposed no liability on the post office for such loss, deficiency in service could not be fastened contrary to the rules. The District Forum's liability finding was therefore unsustainable, and the appellant post office was held not liable. Case-Laws Companies Law Wed, 12 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103956