Law:

Section:

(a) Estoppel-Nature and kinds of.An estoppel, which does not include res-judicata, is a rule which debars a. party to a proceeding on account of his conduct from taking a plea or adopting a particular course of action for instance, seeking a remedy impeaching an order etc. Its essence is the inconsistency between the previous conduct of the party and the course which he wants to pursue. Its basis is equity and justice or an implied agreement. Estoppel is a rule of procedure and unless aided by statute does not affect substantive rights. In so far as estoppels as rules of evidence are concerned, they are contained in sections 115 to 117 of the Evidence Act which are exhaustive of such rules. As regards other estoppels, they are of infinite variety. As examples of circumstances that attract estoppels can be referred to inconsistent positions in litigation, election of remedies, impeaching a transaction, decree or order after taking its benefit, acquiescence in irregular proceedings, and part performance. Some estoppels have been incorporated in our statutes and given the force of substantive provisions so that they actually affect rights in property. Instance of such estoppels are sections, 38, 41 and 43 of the Trans­fer of Property Act and sections 27 to 29 of the Sale of Goods Act. The English Division of estoppels into estoppel by, ' , estoppel by record and estoppel in pai is neither relevant nor helpful in understanding our rules of estoppel, though the English cases, which deal with estoppel, may be of great help. For us there are, apart from the estoppels which are by statute part of the substantive law, only two categories of estoppel ; (1) rules of evidence which are contained in sections 115 to 117 of .the Evidence Act, and (2) rules of justice, equity and good conscience not based on any statute. (b) Estoppel-Defendant raising the plea that plaintiff being an unregistered money-lender was not entitled to sue by reason of S. 3, Punjab Registration of Money-lenders Act (111 of 1938), but, later consenting to a compromise decree-r7udgment-debtor, however, resisting execution of the decree on the selfsame plea of bar of S. 3, Punjab Registration of…

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