https://www.taxtmi.com/caselaws?id=155453 An assessment order passed within the prescribed limitation period was not void merely because it was not drawn up in the prescribed form under the sales tax rules. The court treated the form requirement as directory, not mandatory, and held that substantial compliance was sufficient even though the rule used the word "shall." Because the assessment was in fact made within five years, the proceedings were not time-barred and the defect in form did not render the order a nullity. The challenge to the assessment therefore failed. en-us Sun, 12 Oct 1997 00:00:00 +0530 Wed, 04 Sep 2013 15:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155453 An assessment order passed within the prescribed limitation period was not void merely because it was not drawn up in the prescribed form under the sales tax rules. The court treated the form requirement as directory, not mandatory, and held that substantial compliance was sufficient even though the rule used the word "shall." Because the assessment was in fact made within five years, the proceedings were not time-barred and the defect in form did not render the order a nullity. The challenge to the assessment therefore failed. Case-Laws VAT and Sales Tax Sun, 12 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155453