TaxTMI 
TaxTMI 
Interpretation-clause
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....o take evidence. "Fact". - "Fact" means and includes-(1) anything, state of things, or relation of things, capable of being perceived by the senses; (2) any mental condition of which any person is conscious. Illustrations (a) That there are certain objects arranged in a certain order in a certain place, is a fact. (b) That a man heard or saw something, is a fact. (c) That a man s....
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.... necessarily follows. Explanation.- Whenever, under the provisions of the law for the time being in force relating to Civil Procedure,^[3] any Court records an issue of fact, the fact to be asserted or denied in the answer to such issue is a fact in issue. Illustrations A is accused of the murder of B. At his trial the following facts may be in issue:- That A caused B's death; Th....
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....the Court permits or requires to be made before it by witnesses, in relation to matters of fact under inquiry; such statements are called oral evidence; (2) ^6[all documents including electronic records produced for the inspection of the Court;] such documents are called documentary evidence. "Proved".- A fact is said to be proved when, after considering the matters b....
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....Signature Certificate], "electronic form", "electronic records", "information", "secure electronic record", "secure digital signature" and "subscriber" shall have the meanings respectively assigned to them in the Information Technology Act, 2000 (21 of 2000).] **************** NOTES:- 1. Cf. the Code of Civil Procedure, 1908 (Act 5 of 1908), s. 2, the Indian Penal C....