Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Oppression and mismanagement claim seeking rectification of the register of members was dismissed as time-barred where limitation began once appellants had knowledge of antecedent facts; the discovery rule delaying commencement of limitation does not apply when fraudulent conduct or concealment no longer suppresses knowledge. The tribunal relied on precedent that Section 17s postponement covers only concealment that prevents discovery of the cause of action, and found appellants had sufficient knowledge from events in 20062011 and prior complaints to have pursued rectification earlier, resulting in dismissal of the petition on limitation grounds.
Oppression and mismanagement claim seeking rectification of the register of members was dismissed as time-barred where limitation began once appellants had knowledge of antecedent facts; the discovery rule delaying commencement of limitation does not apply when fraudulent conduct or concealment no longer suppresses knowledge. The tribunal relied on precedent that Section 17s postponement covers only concealment that prevents discovery of the cause of action, and found appellants had sufficient knowledge from events in 20062011 and prior complaints to have pursued rectification earlier, resulting in dismissal of the petition on limitation grounds.
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