availed or utilised for any reason other than
fraud or any willful-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
evasion as
normally understood, but the evasion on
account of misstatement or a wrong
statement made with a malafide purpose
that an offence under Section ... committed and it is only on account
of the said misstatement that the offence
of evasion of tax under Section
evasion as
normally understood, but the evasion on
account of misstatement or a wrong
statement made with a malafide purpose
that an offence under Section ... committed and it is only on account
of the said misstatement that the offence
of evasion of tax under Section
short paid or erroneously
refunded because of either fraud, collusion, willful
misstatement, suppression of fact or contravention
of any provision or rules. This Court ... licence which is not due to any fraud, collusion or
willful misstatement or suppression of fact or
contravention of any provision is not sufficient
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
fraudulently or with the intent to evade duty made a wilful misstatement or suppression of facts. No such fraud, collusion, misstatement, or suppression was, according ... short levied or was short paid due to fraud, collusion or wilful misstatement or suppression of facts etc. The proviso reads thus:
"Provided that
apply to the petitioners case even conceding it was
a 'misstatement' within its meaning in Rule 10.
7. In support of the petitioner ... required under the Rules to
show that there was no misrepresentation or misstatement of facts.
8. Sri Sundaraswamy has relied upon the decision
ground that the husband of the petitioner had deliberately made misstatement and withheld material information regarding his health at the time of effecting the insurance ... insurance policy on the ground that the policy-holder had made misstatements or false statement in respect of his health. Section 45 of the Insurance
respondents. In other words, the allegations related to
fraud, willful misstatement or suppression of facts. It
is also noticed that the material forming the
foundational
respondents. In other words, the allegations related to
fraud, willful misstatement or suppression of facts. It
is also noticed that the material forming the
foundational
