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1964 (10) TMI 82 - SC - Indian Laws
Whether a provision in a statute is mandatory or directory
Held that:- No serious general inconvenience or injustice to anyone if this part of the provision is held to be mandatory; on the other hand it will be unjust to tax-payers if this part of the provision is held to be directory, inasmuch as the disregard of it would deprive them of the opportunity to make objections to the proposals, and the draft rules. We therefore hold that this part of s. 131(3) is mandatory
The manner of publication provided by s. 94(3) which we have called the second part of s. 131(3), appears to be directory and so long as it is substantially complied with that would be enough for the purpose of providing the tax-payers a reasonable opportunity of making their objections. We are therefore of opinion that the manner of publication provided in s. 131(3) is directory.
In the present case the mandatory part of s. 131(3) has been complied with and its directory part has been substantially complied with and so s. 135(3) will apply and the objection that the tax is not validly imposed must fail. Appeal dismissed.