State vs . Surender Kumar Goyal & Anr. on 19 September, 2022
15. The language of Section 82(2)(i) has to be strictly construed as
also the procedure contained therein has to be treated as mandatory
and not directory as it is no longer a procedural provision but directly
creates liability as an offence. Reliance is also placed upon the
decision in Pawan Kumar Gupta vs. The State of West Bengal,
(1973) 1 CALLT 300 and Rohit Kumar @ Raju vs. State of NCT
Delhi and BSES Rajdhani Power Limited, (2008) 63 AIC 292.