Rcm - tricky

1)The word used is "revised tax invoice" in rule 53.

2) In law, the word "may" is often read as shall when there is something in the nature of thing to be done which makes it the duty of the person  on whom the power is conferred to exercise the power. Yes the word "may" has been used but as per my opinion if rule only "directory" in nature then it will only create confusion as to who will issue revised tax invoice and who will not and thus this rule is to be interpreted as "mandatory" in nature.

i dont agree with the may to be treated as shall.

if you go through all the places where may is used in Act and apply ur argument u will find urself contradicting at various levels.

to each his own i guess.

regards

shivani

This rule is not applicable everywhere. You have to fit the position in the rule after understanding the intention of the law which will give harmonious result.

we can agree to disagree.

regards

shivani

Haha okay!