Time limits, based on circumstance, can be compelling guidelines or mandatory prescription

Commissioner of Sales Tax Odisha and Ors. Vs Essel Mining and Industries Ltd and Anr. (Supreme Court of India)

Held that time limits placed by the legislature intends to enforce discipline in governance and could therefore be compelling guidelines or even mandatory prescriptions. Matter referred to three judge bench.

Facts-

The questions arise in the context of Section 42(6) of the Orissa Value Added Tax Act, 2004. The first question is

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