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2017 (6) TMI 1006 - HC - VAT and Sales TaxVires of Section 13(4)(e) - Form-F - whether the Rules framed u/s 13(4)(e) are directory or mandatory? - Held that: - There is no dispute that the State Government is empowered to frame the Rules thereunder. The Note also is in reiteration and only clarifies that the Form is to be furnished to the Assessing Authority in accordance with the Rules framed u/s 13(4)(e) of the Act. So the said Form will be required to be produced as may be required under the Rules framed by the State Government u/s 13(4)(e) of the Act - It is for the Authority to whom the appeal would be filed to consider whether the Rules framed u/s 13(4)(e) are directory or mandatory - petition dismissed - decided against petitioner.
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