Doctrine of 'Substantial Compliance' and 'Intended use'

Doctrine of substantial compliance permits excusing minor procedural lapses when essential statutory purpose and requirements are fulfilled.

The doctrine of substantial compliance permits acceptance of actual compliance with the essential substance of a statute despite minor procedural defects, provided the defects do not defeat the statute's purpose. Requirements that form the essence of the statute must be strictly met, while directory or procedural formalities may be treated as substantially complied with if the statutory objective is achieved; fiscal statutes are treated cautiously so that conditions critical to benefits or exemptions are not excused.