After examining the supporting documents in connection with Section 11 (2), 13, 36 (3) and 46 refund claims, the Collector (partial) was partially conceded that Assisi's claims of sadness. Had filed an appeal before the collector who retained treatment. The Assistant Collector (Refund) filed the order for the Collector (Refund) approximately 5 months after the issuance of the notice, while the time limit under Section 36 (3) of the Sales Tax Act 1990 was 90 days. Expired was likely to affect the rights of a citizen within the stipulated time limit; the time prescription was considered a directory where a public worker was required to establish a duty against the citizen only within a specified period of time. Was given the option, when it was mandatory, the limit was beneficial to the citizen and it limited executive power to touch a taxpayer's pocket which This creates the belief that even after its expiration, there is a good deal. On the creation of the obligation, it will not be dragged. In the present case, the order was actually passed beyond the 90-day period, furthermore, that the judicial authority neither sought nor sought extension from the competent authority. A reason for his approval was listed. After 90 days of the order, the order issued by the collector after the expiry of the legal period was declared made without legal authority, the tribunal canceled the order.
