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2008 (8) TMI 816 - HC - VAT and Sales TaxWhether the provisions of section 14B(7)(ii) and (iii) of the Punjab General Sales Tax Act, 1948 providing that proceedings shall be decided within a period of 14 days from the commencement of enquiry proceedings are directory or mandatory? Held that:- Adjudication process is a public duty cast on a public officer for a public good. The purpose is to check evasion of tax. Failure to complete the adjudication process within 14 days will only give premium to the action of the tax evader. Thus Provisions of section 14B(7)(ii) and (iii) of the State Act are directory in nature and consequently failure to decide such proceedings within the time prescribed will not result into abatement of proceedings. W.P. dismissed.
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