Details | A rule of evidence which precludes a person from denying the truth of some statement made by him of the existence of facts whether existing or not which he has by words or conduct led another to believe in. The basis of estoppel is that it would be unfair or unjust to allow a party to depart from a particular state of affairs which another has taken to be correct. Section 115 of the Evidence Act, 1872 (Act No. I of 1872) deals with estoppel. See for detail, Matira Bewa Vs. Sudhir Chandra Saha, 1983, 35 DLR 56, A. Hannan Vs. Collector of Customs, 1988, 40 DLR 273, Abdul Hai Vs. T.C.B., 1988, 40 DLR 109. |