https://www.taxtmi.com/caselaws?id=168325 Order VIII Rule 1 CPC is procedural and, in appropriate circumstances, does not absolutely bar acceptance of a written statement filed beyond ninety days. The provision was treated as directory because it advances expedition in trial but does not expressly exclude the court's discretion or prescribe an automatic consequence for default. Where the trial court itself granted time beyond the prescribed period and filing on the last date failed only because that date was a holiday, refusal to take the written statement on record was unjustified. Procedural rules should not prejudice a party for an act of court or for an impossible situation not attributable to that party. en-us Fri, 18 Nov 2005 00:00:00 +0530 Thu, 26 Nov 2015 21:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168325 Order VIII Rule 1 CPC is procedural and, in appropriate circumstances, does not absolutely bar acceptance of a written statement filed beyond ninety days. The provision was treated as directory because it advances expedition in trial but does not expressly exclude the court's discretion or prescribe an automatic consequence for default. Where the trial court itself granted time beyond the prescribed period and filing on the last date failed only because that date was a holiday, refusal to take the written statement on record was unjustified. Procedural rules should not prejudice a party for an act of court or for an impossible situation not attributable to that party. Case-Laws Indian Laws Fri, 18 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168325