https://www.taxtmi.com/manuals?id=5761 The word shall is presumptively mandatory but that presumption is rebuttable: courts must determine legislative intent from the provision's context, object, design and the consequences of a mandatory construction; procedural formalities essential to validity will be mandatory, whereas requirements causing serious public inconvenience without furthering the statute's object may be treated as directory. en-us Fri, 15 Nov 2024 12:59:00 +0530 Fri, 11 Jul 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5761 The word shall is presumptively mandatory but that presumption is rebuttable: courts must determine legislative intent from the provision's context, object, design and the consequences of a mandatory construction; procedural formalities essential to validity will be mandatory, whereas requirements causing serious public inconvenience without furthering the statute's object may be treated as directory. Manuals Indian Laws Fri, 15 Nov 2024 12:59:00 +0530 https://www.taxtmi.com/manuals?id=5761