Limitation period exclusion for late March searches or requisitions; notice is treated as issued on year end for computation purposes. The amendment provides that when a search is initiated, an authorisation is finally executed, or a requisition is made after the fifteenth day of March and the period for issuing a notice would expire on the thirty first day of March, a fifteen day period shall be excluded for computing limitation and the notice shall be deemed issued on the thirty first day; the same fifteen day exclusion and deemed date rule applies where information arises from statements recorded or documents impounded in consequence of such late March actions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation period exclusion for late March searches or requisitions; notice is treated as issued on year end for computation purposes.
The amendment provides that when a search is initiated, an authorisation is finally executed, or a requisition is made after the fifteenth day of March and the period for issuing a notice would expire on the thirty first day of March, a fifteen day period shall be excluded for computing limitation and the notice shall be deemed issued on the thirty first day; the same fifteen day exclusion and deemed date rule applies where information arises from statements recorded or documents impounded in consequence of such late March actions.
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