https://www.taxtmi.com/caselaws?id=167285 In succession-based transfer of a gold dealer's licence, the prescribed application form and fee requirement under the Gold (Control) Act and the Rules was treated as directory, not mandatory. The scheme was read as one intended to preserve continuity of the business for the heir or legatee, and not to defeat succession on technical non-compliance where the department already had the relevant information and the request was made promptly after death. On that practical and liberal construction, rejection for late formal application could not be sustained. en-us Wed, 13 Feb 1985 00:00:00 +0530 Mon, 15 Dec 2014 11:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167285 In succession-based transfer of a gold dealer's licence, the prescribed application form and fee requirement under the Gold (Control) Act and the Rules was treated as directory, not mandatory. The scheme was read as one intended to preserve continuity of the business for the heir or legatee, and not to defeat succession on technical non-compliance where the department already had the relevant information and the request was made promptly after death. On that practical and liberal construction, rejection for late formal application could not be sustained. Case-Laws Central Excise Wed, 13 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167285