that mere non-payment
of duties is equivalent to collusion or willful
misstatement or suppression of facts is, in our
opinion, untenable. If that were ... default in payment of duties and leaves cases of
collusion or willful misstatement or suppression of
facts, a smaller, specific and more serious niche
availed or utilised for any
reason other than fraud or any wilful misstatement or suppression
of facts.
(1) Where it appears to the proper officer ... reason, other than the reason of fraud
or any wilful misstatement or suppression of facts to evade tax, he shall
serve notice on the person
under:
"45. Policy not be called in question on ground of misstatement after three
years.--(1) No policy of life insurance shall be called ... ground of fraud if the insured can prove
that the misstatement of or suppression of a material fact was true to the best
laid down may have some relevance.
This decision lays down that a misstatement of the intention of the
defendant in doing a particular ... misstatement of fact,
and if the plaintiff was misled by it, an action of deceit may be
founded on it. The particular observation
duty is “by reason
of fraud, collusion or any wilful
misstatement or suppression of facts, or
contravention of any of the provisions
court which
otherwise due to absence of the present applicant and
misstatement of the insurance company has gone unnoticed
and, therefore, the delay caused ... Court
due to absence of the present petitioner and the misstatement
of the insurance company which constitutes an error apparent
son the face of record
pollute the stream of justice by resorting to falsehood or by making misstatement or by suppressing facts which have bearing on adjudication of the issue ... utmost good faith must be observed. If there is an important misstatement, speaking for myself, I have never hesitated, and never shall hesitate until
first respondent alleged
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6
fraud, willful misstatement, collusion or suppression of facts, that the show
cause notices are periodical ... that such penalty can be imposed only in cases where fraud, willful
misstatement, collusion or suppression of facts with an intention to evade
payment
been enlarged on
bail by Co-ordinate Bench on the basis of misstatement of counsel
for the petitioner before the Co-ordinate Bench ... Counsel for the petitioner has obtained bail order by
purposely making a misstatement before the Co-ordinate Bench
and today in this Court while arguing
reasons for
setting aside the order passed by the Collector, is a misstatement on the part
of respondent No.4-Anil Kumar ... Annexure P-5). He, thus, contends that the person, who has misstated
before the Commissioner, cannot be said to be a suitable candidate for
consideration