Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Registrar's statutory power to frame service rules includes the power to amend, vary or rescind them. Deletion of a service-rule bar preventing technical employees from promotion to non-technical posts remains valid where ordered by the Registrar; a communication issued by an Additional Registrar may convey that decision, and its nomenclature as a circular does not displace the underlying statutory authority. A statutory requirement to lay amended rules before the Legislative Assembly is directory, despite use of "shall", where no consequence follows from non-laying. Non-compliance therefore does not invalidate the amendment or a promotion made under it.
Registrar's statutory power to frame service rules includes the power to amend, vary or rescind them. Deletion of a service-rule bar preventing technical employees from promotion to non-technical posts remains valid where ordered by the Registrar; a communication issued by an Additional Registrar may convey that decision, and its nomenclature as a circular does not displace the underlying statutory authority. A statutory requirement to lay amended rules before the Legislative Assembly is directory, despite use of "shall", where no consequence follows from non-laying. Non-compliance therefore does not invalidate the amendment or a promotion made under it.
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