Issues

Issues Issues-Framing of issues-Issues can be framed only on basis of allegations made by parties in their pleadings-Civil Procedure Code (V of 1908), O. XIV, rr. 1 & 3.

Issues Issues-Recast after hearing full arguments in case with concurrence of parties-Civil Procedure Code (V of 1908), O. XIV, r. 5.

Issues Not relied on by parties-Court should either strike them off or refrain from giving any finding on them-Civil Procedure Code (V of 1908), O. XIV, r. 5 (2). The parties produced evidence on all the issues; but at the time of arguments in the trial Court counsel for parties stated that the first two issues had no bearing on the merits of the case and refrained from addressing the Court on them. In vie-w of this, the Court found both the issues in favour of the plaintiff.

Issues Fiscal Legislation-Principle of The principle of all fiscal legislation is that if the person sought to be .taxed comes within the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand if the Crown, seeking to recover the tai, cannot bring the subject within the letter of the law, the subject is free, however apparently within the spirit of the law, the case might otherwise appear to be.

Issues Issue-Defective and overlapping-Parties however adduced all necessary evidence-Case need not be remanded for forming issues afresh-Appellate Court to decide appeal on merits.

Pleadings-Issues-Determination of case on issues arising from pleadings. The determinations in a cause should be founded upon a case to be found in the pleadings or involved in or consistent with the case thereby made.