Material Facts - Definition - Law Dictionary Home Dictionary Definition material-facts

Definition :

Material facts, are concerned, this court has held that they should be fully set out in the election petition and if any fact is not set out, the petitioner cannot be permitted to adduce the evidence relating thereto later; nor will be permitted to amend the petition after expiry of the period of limitation prescribed for an election petition, H.D. Revanna v. G. Puttaswamy Gawda, (1999) 2 SCC 217.

Material facts, are facts upon which the plaintiff's cause of action or defendant's defence depends and which must be proved in order to establish the plaintiff's right to relief claimed in plaint or defendant's defence in written statement, Mayar (H.K.) Ltd. v. Owner & Parties Vessel M.V. Forture Express, 2006 AIR (SC) 1828: (2006) 3 SCC 100: (2006) 2 JT 48: (2006) 2 SCALE 30: (2006) 1 Supreme 677: (2006) 2 SLT 612: (2006) 3 SCJD 291: (2006) 3 SRJ 229, Civil Procedure Code, 1908, O. 6, R. 2 & O. 7, R. 11(9).

The expression 'material facts' used in clause (a) of s. 147 Income Tax Act, 1961 referred only to primary facts and the duty of the assessee is confined to disclosure of primary facts, Income Tax Officer v. Mewalal Dwarka Prasad, AIR 1989 SC 1088: (1989) 2 SCC 279: (1989) 1 SCR 604. [Income-tax Act, 1961, s. 147 (a)]

Material facts are facts which if established would give the petitioner the relief asked for, Hardwari Lal v. Kanwal Singh, AIR 1972 SC 515: (1972) 1 SCC 214: (1972) 2 SCR 742.