Rectification time limit under sales tax law held directory, so a timely application could still be decided after two years.

Section 45 of the M.P. General Sales Tax Act was treated as directory rather than mandatory, because it regulated the Commissioner's exercise of rectification power without extinguishing that power after two years. A rectification application filed within the prescribed period could not be rejected merely because the Commissioner decided it after expiry of the time limit. The statutory time frame was viewed as a duty to act within time, and administrative delay by the public authority could not prejudice the applicant or defeat an application duly made in time.

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Issues: Whether the two-year time limit for rectification under section 45 of the M.P. General Sales Tax Act was directory or mandatory, and whether the Commissioner could refuse to decide a rectification application filed within time merely because the order was made after expiry of the period.

Analysis: Section 45 imposed a duty on the Commissioner to decide a rectification application presented within the prescribed period. The statutory period was intended to regulate the exercise of power, not to defeat an duly made in time by reason of the Commissioner's own delay. Where a public authority fails to perform a public duty within the time fixed, the law does not permit that default to prejudice the applicant. In the absence of words barring action after expiry of two years, the time prescription was treated as directory and not as a limitation extinguishing the power.

Conclusion: The time limit under section 45 was held to be directory, and the Commissioner remained bound to decide the application even after expiry of two years when the application had been filed within time.

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