https://www.taxtmi.com/caselaws?id=172309 In a penal confiscation provision, the word "shall" in Section 11 of the Opium (Madhya Bharat Amendment) Act, 1955 was construed in context as directory rather than invariably mandatory. The Court held that confiscation of a conveyance used to carry contraband opium depended on judicial consideration of the facts of each case, including hardship to a third-party owner without knowledge or connivance. A mandatory reading was avoided because it could lead to injustice, absurdity, and possible constitutional difficulty under Article 19. Confiscation was therefore discretionary, and the confiscation order was not disturbed. en-us Thu, 28 Jul 1966 00:00:00 +0530 Wed, 19 Aug 2015 11:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172309 In a penal confiscation provision, the word "shall" in Section 11 of the Opium (Madhya Bharat Amendment) Act, 1955 was construed in context as directory rather than invariably mandatory. The Court held that confiscation of a conveyance used to carry contraband opium depended on judicial consideration of the facts of each case, including hardship to a third-party owner without knowledge or connivance. A mandatory reading was avoided because it could lead to injustice, absurdity, and possible constitutional difficulty under Article 19. Confiscation was therefore discretionary, and the confiscation order was not disturbed. Case-Laws Indian Laws Thu, 28 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172309