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that thing. Explanation 1.- A person who, by wilful misrepresentation, or by wilful concealment of a material fact which
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terms. A was induced to do so by a misrepresentation of B' s as to their value. This fact
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obtained by the assessee by fraud and misrepresentation
of facts. It was further noted that under section 245D ... that the
settlement had been obtained by fraud or misrepresentation of facts.
The Commission after having held that the case
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Commission that it has been obtained by fraud or misrepresentation of facts.
(6A) 3[ Where any tax payable in pursuance
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agreement is caused by coercion, 1[ fraud or misrepresentation, the agreement is a contract voidable at the option ... been true. Exception.- If such consent was caused by misrepresentation or by silence, fraudulent within the meaning of section
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permit has obtained the permit by fraud or misrepresentation, 2[ or]
(e) 2[ if the holder of the permit
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that-
(a) the permit was obtained by fraud or misrepresentation, or
(b) the holder of the permit has failed without
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Section 18 in The Indian Contract Act, 1872
18. " Misrepresentation" defined.-" Misrepresentation" means and includes-
(1) the positive assertion
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fraud, as defined in section 17, or (4) misrepresentation, as defined in section 18, or
(5) mistake, subject ... existence of such coercion, undue influence, fraud, misrepresentation or mistake
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petitioner obtained leave to present the petition by any misrepresentation or concealment of the nature of the case, the court
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