[21] Cf. Mark Aronson & Bruce Dyer, Judicial Review of Administrative Action, IBC Information Service, 1996, pp.486-487. Cf. Peter Cane, An Introduction to Administrative Law, Oxford. Clarendon Press, 1996, p.191.

　　[22] Cf. Michael Supperstone QC & James Goudie QC, Judicial Review, Butterworths, 1997, p.7.2. Cf. Philip John Bartlett, “The Consequences of Non-Compliance With Procedural and Formal Rules”（1975-1977） Victoria University of Wellington Law Review 64. 凯斯法官（Lord Keith）甚至在London and Clydesdal Estates Ltd v. Aberdeen District Council中认为，即使违反强制性（程序）规定，也不见得一定撤销。

　　[23] Cf. K. J. Keith, A Code of Procedure for Administrative Tribunals, Legal Research Foundation School of Law Auckland, New Zealand, 1974, p.40.

　　[24] Cf. G. D. S. Taylor, Judicial Review： A New Zealand Perspective, Wellington. Butterworths, 1991, p.308.

　　[25] Cf. Philip John Bartlett, “The Consequences of Non-Compliance With Procedural and Formal Rules”（1975-1977） Victoria University of Wellington Law Review 50-55.

　　[26] Cf. Michael Supperstone QC & James Goudie QC, op. Cit., p.7.2.

　　[27] Cf. K. J. Keith, p.39.

　　[28] Cf. Philip John Bartlett, “The Consequences of Non-Compliance With Procedural and Formal Rules”（1975-1977） Victoria University of Wellington Law Review 51-52.

　　[29] Ibid., 52-53.

　　[30] Ibid., 53.

　　[31] Ibid., 54.

　　[32] Cf. Philip John Bartlett, “The Consequences of Non-Compliance With Procedural and Formal Rules”（1975-1977） Victoria University of Wellington Law Review 55-59.

　　[33] Cf. G. D. S. Taylor, op. Cit., pp.308-309.

　　[34] Cf. Philip John Bartlett, “The Consequences of Non-Compliance With Procedural and Formal Rules”（1975-1977） Victoria University of Wellington Law Review 66-67.

　　[35] 最高人民法院“关于执行《中华人民共和国行政诉讼法》若干问题的解释”第41条规定：“行政机关作出具体行政行为时，未告知公民、法人或者其他组织诉权或者起诉期限的，起诉期限从公民、法人或者其他组织知道或者应当知道诉权或者起诉期限之日起计算，但从知道或者应当知道具体行政行为内容之日起最长不得超过2年。复议决定未告知公民、法人或者其他组织诉权或者法定起诉期限的，适用前款规定。”