In Brief
The Supreme Court considered whether a tax recovery authority could extend the time for filing an application under the Bihar & Orissa Public Demands Recovery Act, 1914, when the statute mandated filing within a specific period with a required deposit. The Court held that no discretion exists to extend such statutory deadlines. When a statute mandates filing within a particular time and requires a deposit, compliance is non-negotiable. The Court allowed the appeal, set aside the High Court's order, and held that the application filed without the mandated deposit must be rejected, entitling the applicants to refund any money deposited.
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