https://www.taxtmi.com/caselaws?id=303056 Tender compliance under Rule 206 of the Assam Excise Rules, 1945 required full particulars in the prescribed form, including financial capacity details such as cash, bank balance, security and assets, so the authorities could assess eligibility before settlement. A mere assurance of financial help from family members, unsupported by particulars or documents, did not satisfy the prescribed requirement. On that basis, a tender lacking the required disclosures was liable to rejection at the threshold, and the rule was treated as mandatory rather than directory. en-us Thu, 03 May 2001 00:00:00 +0530 Sat, 22 Oct 2022 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303056 Tender compliance under Rule 206 of the Assam Excise Rules, 1945 required full particulars in the prescribed form, including financial capacity details such as cash, bank balance, security and assets, so the authorities could assess eligibility before settlement. A mere assurance of financial help from family members, unsupported by particulars or documents, did not satisfy the prescribed requirement. On that basis, a tender lacking the required disclosures was liable to rejection at the threshold, and the rule was treated as mandatory rather than directory. Case-Laws Indian Laws Thu, 03 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303056