https://www.taxtmi.com/caselaws?id=274433 Rule 25A of the Kerala Abkari Shops (Disposal in Auction) Rules, 1974 is described as conferring a substantive reduction in interest, while the application and payment timeline is treated as directory rather than mandatory. Where liability was still under judicial determination and a fresh demand had to follow the court's decision, strict insistence on the original dates was rejected because compliance would have required an impossible act. The department was expected to first work out the correct balance demand and adjust amounts already collected; interest could then be levied only on sums actually and legally due. On that basis, the amnesty benefit was available in substance and interest on the unadjusted amount was not sustainable. en-us Tue, 22 Apr 2008 00:00:00 +0530 Tue, 14 Aug 2018 10:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274433 Rule 25A of the Kerala Abkari Shops (Disposal in Auction) Rules, 1974 is described as conferring a substantive reduction in interest, while the application and payment timeline is treated as directory rather than mandatory. Where liability was still under judicial determination and a fresh demand had to follow the court's decision, strict insistence on the original dates was rejected because compliance would have required an impossible act. The department was expected to first work out the correct balance demand and adjust amounts already collected; interest could then be levied only on sums actually and legally due. On that basis, the amnesty benefit was available in substance and interest on the unadjusted amount was not sustainable. Case-Laws Indian Laws Tue, 22 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274433