Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
An insolvency appeal under section 61 must be filed from pronouncement of the original order within the statutory outer limit; a clerical rectification of the pronouncement date, without substantive change, does not restart limitation. The moratorium-period exclusion does not apply to such appeals, and administrative lapses cannot extend time. For a section 9 application, Article 137 runs from default, while a valid acknowledgment must be written, proved and unequivocally admit subsisting liability before limitation expires. Undated, unproved and inconsistent balance confirmations did not satisfy that standard. Pre-demand correspondence also showed a genuine, continuing dispute over accounts and set-offs, independently making the operational creditor's application not maintainable.
An insolvency appeal under section 61 must be filed from pronouncement of the original order within the statutory outer limit; a clerical rectification of the pronouncement date, without substantive change, does not restart limitation. The moratorium-period exclusion does not apply to such appeals, and administrative lapses cannot extend time. For a section 9 application, Article 137 runs from default, while a valid acknowledgment must be written, proved and unequivocally admit subsisting liability before limitation expires. Undated, unproved and inconsistent balance confirmations did not satisfy that standard. Pre-demand correspondence also showed a genuine, continuing dispute over accounts and set-offs, independently making the operational creditor's application not maintainable.
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