1985 (2) TMI 264

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...., dated 1-9-83 in C.No. XVII/7/102/82-GC. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri J.M.K. Sekhar, Senior Departmental Representative for the appellant and upon hearing the arguments of Shri S. Padmanabhan, Representative for the respondent, the Tribunal makes the following order : 3. This is an appeal by the Collector of Central Excise, Madras, against the order of the Collector of Central Excise (Appeals), Madras, referred to above, directing the Deputy Collector of Central Excise (Gold) to examine the application of the respondent, Smt. Ratna Bai for transfer of the gold dealer's licence which stood in the name of her deceased husband Tejraj Jain, treating that the applicat....

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....hey are mandatory. Hence it was not open to the Collector (Appeals) to have treated the communication dated 19-5-82 which had been received in time, as an application for transfer under the Act. 5. Section 103 of the Act provides for transfer or transmission of business of a licensed dealer by succession, intestate or testamentary to the heir or legatee. All that is needed is for the heir or legatee to make an application for the issue of a licence in accordance with the provisions of the Act. This section further provides that until such an application has been considered and finally disposed of the their or legatee could continue to carry on the business as a gold dealer unless he is informed that licence cannot be granted earlier. Thu....

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....nt itself. Maxwell on The Interpretation of Statutes observes : "It is impossible to lay down any general rule for determining whether a provision is imperative or directory, "No universal role", said Lord Campbell L.C., "can be laid down for the construction of statutes, as to whether mandatory enactments shall be considered directory only or obligatory with an implied nullification for disobedience. It is the duty of Courts of Justice to try to get at the real intention of the Legislature by carefully attending to the whole scope of the statute to be construed". And Lord Penzanee said : "I believe, as far as any rule is concerned, you cannot safely go further than that in each case you must look to the subject-matter; consider the impo....