https://www.taxtmi.com/caselaws?id=160763 The West Bengal Sales Tax (Settlement of Dispute) Act, 1999 was treated as a settlement scheme meant to secure expeditious recovery of arrears and promote revenue collection, not to defeat relief on technical delay. The court held that the time limit for filing the application and making payment was directory in the circumstances, especially where the applications were filed within time and the delay in disbursement resulted from governmental execution and interdepartmental processing. Rigid enforcement of the deadline would have frustrated the object of the scheme, so the authorities were required to accept and process the admitted tax payment for transfer to the sales tax department. en-us Tue, 30 Apr 2002 00:00:00 +0530 Tue, 24 Dec 2013 14:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160763 The West Bengal Sales Tax (Settlement of Dispute) Act, 1999 was treated as a settlement scheme meant to secure expeditious recovery of arrears and promote revenue collection, not to defeat relief on technical delay. The court held that the time limit for filing the application and making payment was directory in the circumstances, especially where the applications were filed within time and the delay in disbursement resulted from governmental execution and interdepartmental processing. Rigid enforcement of the deadline would have frustrated the object of the scheme, so the authorities were required to accept and process the admitted tax payment for transfer to the sales tax department. Case-Laws Service Tax Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160763