https://www.taxtmi.com/caselaws?id=287470 Permissive statutory language does not make a local inspection report automatically obligatory; where the Act and Rules use "may be referred," the Special Tribunal or Special Court can decide on pleadings, documents and evidence already on record unless the facts call for verification. By contrast, post-cognizance publication of notice in the Gazette is mandatory as a procedural safeguard for interested persons, but non-publication does not by itself invalidate the proceedings unless prejudice is shown. Actual notice, filing of replies and participation may negate any claim of prejudice. The stated principle is that breach of a mandatory procedural step will not nullify proceedings where its object is not frustrated. en-us Fri, 04 Mar 2011 00:00:00 +0530 Tue, 16 Aug 2022 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287470 Permissive statutory language does not make a local inspection report automatically obligatory; where the Act and Rules use "may be referred," the Special Tribunal or Special Court can decide on pleadings, documents and evidence already on record unless the facts call for verification. By contrast, post-cognizance publication of notice in the Gazette is mandatory as a procedural safeguard for interested persons, but non-publication does not by itself invalidate the proceedings unless prejudice is shown. Actual notice, filing of replies and participation may negate any claim of prejudice. The stated principle is that breach of a mandatory procedural step will not nullify proceedings where its object is not frustrated. Case-Laws Indian Laws Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287470