Section 26 in Standing Order No. 2 Of The Financial Commissioner Himachal Pradesh
26. General and special rules as to written statements.
- A "Written Statement" is included in the definition of pleading (vide Order VI, rule 1) and should conform to the general rules of pleadings given in Order VI as well as the special rules with regard to written statements in Order VIII. All admissions and denial of facts should be specific and precise and not evasive or ambiguous. When allegations of fraud etc., are set, the particulars should be fully given. When any other legal provision is relied upon not only the provisions of law relied upon should be mentioned but also the facts making it applicable should be stated, for instance when a plea of res judicata is raised, not only the provision of law (e.g., section 11 of the Code of Civil, Procedure) should be mentioned, but the particulars of previous suit which is alleged to bar the suit should be given.Section FSettlement of issues
