certificate of registration. The word falsely implies deliberate act, which has been done knowingly. The false representation and wrong representation both stand on different footing ... false representation" and "wrong representation". "Wrong representation" may be on account of some inadvertence or some omission. "Falsely representation
while making the purchases and as such made false representation.
10. The details of the items purchased and are claimed to have been covered under ... mentioned in the registration certificate. Thus, there was no case of false representation. He submitted that unless a case of false representation is made
certificate of registration. The word falsely implies deliberate act, which has been done knowingly. The false representation and wrong representation both stand on different footing ... false representation" and "wrong representation". "Wrong representation" may be on account of some inadvertence or some omission. "False representation
does not stand establish that form C were issued under the false representation. The department should be diligent enough to use the genuineness and legality ... authority, hence, the appellant cannot be held that he made the false representation to make the unauthorised purchase of oil seeds against form
them that they went to Hansraj, who is goldsmith, made a false representation to him that their mother wanted a necklace of a certain design ... contract which could afterwards become voidable by reason of a false representation made in obtaining it.
At page 501 his Lordship pointed out that
valuable thing belonging to him or surrender a legal right, a false representation of a matter of fact whether by words or by conduct ... representation to gain unjust advantage; dishonest artifice or trick. According to Halsbury's Laws of England, a representation is deemed to have been false
statement of intention about it. Therefore, if a person makes a false representation regarding his future conduct and thereby obtains property from another, the misrepresentation ... meaning of this section. If an accused person makes a false representation that he would deliver goods to the complainant on a future date which
seed being declared goods and therefore, there was no false representation.
14. In the case of Kisan Sahkari Chini Mills Ltd., Tilhar Shahjahanpur (supra) this ... mentioned in the registration certificate, there cannnot be any case of false representation and no penalty under Section 10(b) of the Central
assessment year 1984-85. The penalty proceedings were initiated for making false representation by issuing the form C to the selling dealer by the applicant ... difference between false representation and the wrong representation. The finding recorded by the Tribunal on the question of false representation and metis rea were also
said article by Form-C itself suggest that there was false representation by the assessee.
5. I have considered the submissions and perused the record ... words which are relevant in this sub-section are " falsely represents". False representation indicates representation which is Known to be false. The element
