TaxTMI 
TaxTMI 
Distinction between `Material facts' and `Material particulars'
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....s' and observed as under: A distinction between "material facts" and "particulars", however, must not be overlooked. "Material facts" are primary or basic facts which must be pleaded by the plaintiff or by the defendant in support of the case set up by him either to prove his cause of action or defence. "Particulars", on the other hand, are details in ....
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....dence a party would be leading at the time of trial. In Sudarsha Avasthi v. Shiv Pal Singh (2008) 7 SCC 604, this Court observed as under: The election petition is a serious matter and it cannot be treated lightly or in a fanciful manner nor is it given to a person who uses this as a handle for vexatious purpose.... It is settled legal position that all "material facts" must be plead....
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....#39;, 'decisive', 'essential', 'pivotal', indispensable', 'elementary' or 'primary'. [Burton's Legal Thesaurus, (Third Edn.); p.349]. The phrase 'material facts', therefore, may be said to be those facts upon which a party relies for his claim or defence. In other words, 'material facts' are facts upon which the plaintiff's ca....