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Estoppel under Section 115 IEA prevents a person from denying the truth of a representation if

AHe represented it before a Magistrate
BThe representation was made under oath
CHe made the representation in writing only
DBy his declaration, act or omission, he intentionally caused or permitted another person to believe a thing to be true and to act on such belief; and the other person did so act
Answer & Solution
Correct answer: D. By his declaration, act or omission, he intentionally caused or permitted another person to believe a thing to be true and to act on such belief; and the other person did so act
Section 115 codifies promissory/equitable estoppel in evidence terms. The four elements: representation + intention to induce belief + actual belief + change of position. Pickard v Sears (1837) is the common-law parent; in India Supreme Court Bar Association v UoI (1998) and MP Sugar Mills v State of UP (1979) are central.
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