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Sufficiency of evidence

abroad sense nor establishes any nexus between the alleged misconduct and the charged officer, is no evidence in law. The mere fact that the enquiry officer has noted in his report, 'in view of oral, documentary and … charged officer, is no evidence in law. The mere fact that the enquiry officer has noted in his report, 'in view of oral, documentary and circumstantial evidence as adduced in the enquiry', would not in principle satisfy

Tax return

which a person or entity reports income, deductions, and exemptions, and on which tax liability is calculated, Black's Law Dictionary, 7th Edn., p. 1475.

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