Whether the expression ‘shall’ partakes the character of ‘may’ ...

VAT and Sales Tax

August 13, 2019

Whether the expression ‘shall’ partakes the character of ‘may’ depends upon the intent of legislation, which requires to be achieved not only from the phraseology of the provision, but considering its nature, design and the consequences. Applying this principle, the word ‘shall’ used in rule 20(2) requires to be read as ‘may’

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Whether the expression ‘shall’ partakes the character of ‘may’ ...

VAT and Sales Tax

August 13, 2019

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