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Omission

Legal definition for Indian law research

Definition

Omission, is a colourless word which merely refers to the not doing of something and if the assessee does not make a return, it is an omission on his part, AIR 1956 Bom 557 (558). [Income Tax Act, 1922, s. 34(1)]

The word 'omission' denotes as well a series of omissions as a single omission. (Indian Penal Code, s. 33)

Means an accidental slip occurs when something is wrongly put in by accident, omission occurs when something is left out by accident, Sutherland & Co. v. Honnering Bros. Ltd., (1921) 1 KB 336.

To perform a duty involves the idea that the person to act is aware that performance is required or needful, London & S.W. Ry v. Flower, 45 LJ CP 54

Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.

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