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    <title>2018 (3) TMI 1961 - Supreme Court</title>
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    <description>An election petition challenging a municipal election had to be accompanied at presentation by the prescribed treasury challan, because the rule used mandatory language and required strict compliance. The Court held that &quot;accompanied&quot; means the petition and challan must be filed together, and that later deposit within limitation does not cure a petition that was invalid at the threshold. Decisions treating defects in deposit mode, verification, or copies as curable were distinguished as inapplicable. The petition was therefore liable to rejection for non-compliance with a mandatory precondition to presentation.</description>
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    <pubDate>Tue, 06 Mar 2018 00:00:00 +0530</pubDate>
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      <title>2018 (3) TMI 1961 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=301743</link>
      <description>An election petition challenging a municipal election had to be accompanied at presentation by the prescribed treasury challan, because the rule used mandatory language and required strict compliance. The Court held that &quot;accompanied&quot; means the petition and challan must be filed together, and that later deposit within limitation does not cure a petition that was invalid at the threshold. Decisions treating defects in deposit mode, verification, or copies as curable were distinguished as inapplicable. The petition was therefore liable to rejection for non-compliance with a mandatory precondition to presentation.</description>
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      <pubDate>Tue, 06 Mar 2018 00:00:00 +0530</pubDate>
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