https://www.taxtmi.com/caselaws?id=163569 A fourteen-day time-limit for deciding proceedings under section 14B(7)(ii) and (iii) of the Punjab General Sales Tax Act, 1948 was held to be directory, not mandatory. The Court applied the settled test of legislative intent, the statutory scheme, the object of preventing tax evasion during transit, and the consequences of non-compliance, and found that the time prescription was procedural. Expiry of the period did not create a substantive right for the assessee or cause automatic abatement of the proceedings, which still depended on notice, hearing, and compliance with natural justice. en-us Fri, 22 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163569 A fourteen-day time-limit for deciding proceedings under section 14B(7)(ii) and (iii) of the Punjab General Sales Tax Act, 1948 was held to be directory, not mandatory. The Court applied the settled test of legislative intent, the statutory scheme, the object of preventing tax evasion during transit, and the consequences of non-compliance, and found that the time prescription was procedural. Expiry of the period did not create a substantive right for the assessee or cause automatic abatement of the proceedings, which still depended on notice, hearing, and compliance with natural justice. Case-Laws VAT and Sales Tax Fri, 22 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163569