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TMI Blog1971 (3) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... had applied under section 45 of the Act for rectification of a mistake on the ground that a certain document (application dated 23rd November, 1962) which had, at the time of the order, been thought to be non-existent, became available later on. The petitioner's application was made within two years from the date of the order. However, the application for rectification remained pending, and was not decided within two years from the date of the order. A question then arose whether the Commissioner had any power to rectify the mistake after the expiry of two years. 3.. Section 45 enacts as follows: "(1) The Commissioner may at any time within two years from the date of any order passed by him on his own motion rectify any mistake apparent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of U.P. v. Manbodhan Lal Shrivastava[1958] S.C.R. 533., their Lordships of the Supreme Court quoted with approval a passage from M.S. Railway Company v. Normandin[1917] A.C. 170., where it is laid down as follows: "......no general rule can be laid down, and that in every case the object of the statute must be looked at When the provisions of a statute relate to the performance of a public duty and the case is such that to hold null and void acts done in neglect of this duty would work serious general inconvenience, or injustice to persons who have no control over those entrusted with the duty, and at the same time would not promote the main object of the Legislature, it has been the practice to hold such provisions to be directory on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere a statute directs the doing of a thing within a certain time without any negative words restraining the doing of it afterwards, generally the provision as to time is directory and not a limitation of authority, and, in such case, where no injury appears to have resulted, the fact that the act was performed after the time limited will not render it invalid." In section 45 of the Act there are no negative words such as "no order shall be passed after the expiry of two years". Therefore, the direction that the Commissioner may, within two years, rectify the mistake is a directory provision. When a party makes an application it is the duty of the Commissioner to decide it, provided it was made within the statutory period. If the time of two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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