9. . - Facts necessary to explain or introduce a fact in issue or relevant fact, or which support or rebut an inference suggested by a fact in issue or relevant fact, or which establish the identity of any thing or person whose identity is relevant, or fix the time or place at which any fact in issue or relevant fact happened, or which show the relation of parties by whom any such fact was transacted, are relevant in so far as they are necessary for that purpose. Illustrations (a) The ques... ... ...

8. . - Any fact is relevant which shows or constitutes a motive or preparation for any fact in issue or relevant fact. The conduct of any party, or of any agent to any party, to any suit or proceeding, in reference to such suit or proceeding, or in reference to any fact in issue therein or relevant thereto, and the conduct of any person an offence against whom is the subject of any proceeding, is relevant, if such conduct influences or is influenced by any fact in issue or relevant fact, and ... ... ...

HON'BLE MR. K. VINOD CHANDRAN AND HON'BLE MR. HARISH KUMAR, JJ. For the Petitioner/s : Dr. Anjani Pd. Singh, Advocate For the Respondent/s : Mr. Vikash Kumar, SC 11 JUDGMENT PER : MR. K. VINOD CHANDRAN The petitioner has filed the writ petition seeking defreezing of his bank account and also setting aside of the assessment order dated 04.02.2022 passed by the Assistant Commissioner State Tax, Sahabad Circle at Ara. Obviously, the bank account has been frozen for reaso... ... ...

7. . - Facts which are the occasion, cause or effect, immediate or otherwise, of relevant facts, or facts in issue, or which constitute the state of things under which they happened, or which afforded an opportunity for their occurrence or transaction, are relevant. Illustrations (a) The question is, whether A robbed B. The facts that, shortly before the robbery, B went to a fair with money in his possession, and that he showed it, or mentioned the fact that he had it, to third persons,... ... ...

6. .- Facts which, though not in issue, are so connected with a fact in issue as to form part of the same transaction, are relevant, whether they occurred at the same time and place or at different times and places. Illustrations (a) A is accused of the murder of B by beating him. Whatever was said or done by A or B or the by-standers at the beating, or so shortly before or after it as to form part of the transaction, is a relevant fact. (b) A is accused of waging war against the ^1[Gov... ... ...

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.

3. .- In this Act the following words and expressions are used in the following senses, unless a contrary intention appears from the context: -- "Court". - "Court" includes all Judges^[1] and Magistrates^[2], and all persons, except arbitrators, legally authorised to 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 ... ... ...

Writ Appeal No. 48772, 48786, 49009, 49041, 49303, 49333, 49424, 49436, 49468, 49510, 49558, 49565, 49751, 49774, 49932, 50076, 50466, 50504, 50545, 50546, 50819, 50857, 50871, 50897, 50904, 51004, 51006, 51011, 51058, 51119, 51133, 51214, 51216, 51219, 51221, 51225, 51227, 51229, 51234, 51249, 51263, 51268, 51270, 51274, 51282, 51286, 51307, 51311, 51335, 51347, 51350, 51371, 51375, 51391, 51455, 51463, 51482, 44506 to 44508, 46619 to 46621, 51394 to 51397, 51487 and 51555 of 2004 and 47, 103, ... ... ...

SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER For the Appellant : Shri Sarthak Jain, Adv. For the Respondent : Shri Anuj Garg, Sr.DR ORDER PER PRADIP KUMAR KEDIA, A.M.:  The captioned appeal has been filed by the Revenue against the order of the Commissioner of Income Tax (Appeals)-XXIII, New Delhi ('CIT(A)' in short) dated 06.10.2022 arising from the order dated 23.02.2022 passed by the Assessing Officer (AO) under Section 201/201(1A) of the... ... ...

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.

Md. Nizamuddin, J.   Mr. Sourajit Dasgupta, Mr. Sidhertha Sharma, Mr. Rishav Dutta, Mr. Adv. Aman. ... For the Petitioners. Mr. Kaushik Dey, Mr. Tapan Bhanja. .......for the CGST. Mr. Aryak Dutta, Mr. S. Bhattacharjee. ........for the UOI. ORDER Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the appellable impugned order dated 21st November, 2023 passed by the CGST authority concerned which is an appellable order unde... ... ...

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 imported goods remains separately leviable where Basic Customs Duty and Additional Duties of Customs are discharged through duty credit scrips. Neither the Foreign Trade Policy nor the relevant exemption arrangements contemplate debit of the surcharge through such scrips. As a scrip is a mode of duty payment rather than an exemption from duty, the surcharge is payable in cash by the importer. Earlier surcharge debits made through duty credit scrips are accepted as revenue duly collected, without insistence on 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.

Employee appointment requires declarations of fidelity, secrecy, domicile, and acceptance of the Employees' Service Regulations. Employees undertake to perform duties faithfully and must not disclose Authority-related information or information concerning persons dealing with the Authority to unauthorised persons. They must prevent unauthorised access to relevant Authority books and documents. Employees must declare their domicile and, where it differs from their place of birth, state the reasons. They must also agree to be bound by the service regulations as in force from time to time.

Appointment and disciplinary functions are allocated for Executive Directors, Officers and Multi-Tasking Staff. The Authority appoints Executive Directors, the Chairperson appoints Officers, and the Executive Director appoints Multi-Tasking Staff. Disciplinary authority differs by penalty: minor and major penalties are assigned respectively to the Chairperson and Authority for Executive Directors, the Executive Director and Chairperson for Officers, and the Division Chief and Executive Director for Multi-Tasking Staff.

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.