Luthra also argued that proof required
in a criminal case cannot be waived by the accused. He relied
upon a judgment of the Privy Council ... under:
20
“In a civil case, a party can, if he chooses, waive
the proof, but in a criminal case strict proof ought
conjunction with business of another class, he shall, unless the Authority waives this requirement in writing, keep a separate account of all receipts and payments
Central Goods and Services Tax Act, 2017
128. Power to waive penalty or fee or both.
- The Government may, by notification, waive in part
were not disputed by the revenue, it appears that the revenue had waived its right to dispute the facts. Following was observed by the Apex ... century back and by its conduct, the revenue appears to have waived its right to dispute the facts asserted in the affidavit on one hand
arbitrator:
Provided that parties may, subsequent to disputes having
arisen between them, waive the applicability of this sub
section by an express agreement in writing ... appointment has been made. In other
words, if the party has consciously waived any such
possible disqualification, he cannot later on challenge the
appointment
respondent, who appeared on advance notice, has also been
heard. He waived his right to file a reply to the petitions.
8. Relying ... arbitrator:
Provided that parties may, subsequent to disputes
having arisen between them, waive the applicability of
this sub-section by an express agreement in writing
defendants. Therefore, it cannot be said that the petitioners-defendants have ever waived the mandatory requirement of notice for six months for institution ... written statement otherwise it shall be deemed to have been waived. If the petitioners-defendants would have raised the question of premature institution
considered view if the bank later on waives the interest to
be paid to them by the assessee, the provisions of section 41(1) shall ... revenue authorities are not
clear as to how the amount of principal waived by the bank was
arrived
canvassed and to be answered is as to whether the power to waive the interest on delayed payment of Cane price for the season ... basis of objective considerations that reasons have been established for reducing or waiving the payment of interest.
At this stage, it should also be noted
though an objection as to
the mode of proof can be waived off and should be taken at the first
instance, however the objection ... which remains to be considered is whether
the accused is competent to waive his right to mode of proof.
Mr. Luthra's submission
