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The doctrine of estoppel is a principle of equity and is primarily applied in civil matters. It is used to prevent a party from denying the truth of a fact that they have previously represented as true, either by words or by conduct. The purpose of estoppel is to ensure that parties act in good faith and to prevent injustice by preventing a party from changing their position to the detriment of another party who has relied on the earlier representation. In criminal matters, the doctrine of estoppel is not applied in the same way as in civil matters. Criminal law is concerned with punishing wrongful conduct and protecting society, rather than with ensuring fairness between parties. Therefore, the concept of estoppel is generally not applicable in criminal matters.
Section 13 of the Chhattisgarh Excise Act related to:
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