The High Court of Chhattisgarh has ruled that a statutory condition, though couched in mandatory language, cannot be enforced where compliance is factually impossible or where the very premise on which the condition operates does not exist. The Division Bench, comprising Chief Justice Ramesh Sinha and Judge Bibhu Datta Guru, established that fiscal provisions must,
Statutory Condition Cannot Be Enforced Where Compliance is Factually Impossible; Fiscal Provisions Must Be Interpreted Consistently with Constitutional Guarantees: Chhattisgarh HC
