Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Rule 48(2) of the NCLT Rules governs restoration of a petition dismissed for non-appearance and requires an application within thirty days on showing sufficient cause. The NCLAT held that a restoration request filed about five months after dismissal for non-prosecution was time-barred and could not be saved by inherent powers under Rule 11 or the general power to extend time under Rule 15, because those powers cannot override an express procedural mandate. It also found no sufficient cause for condonation, noting repeated absence, prolonged non-prosecution and inadequate vigilance despite reliance on counsel's lapse. The rejection of restoration was upheld.
Rule 48(2) of the NCLT Rules governs restoration of a petition dismissed for non-appearance and requires an application within thirty days on showing sufficient cause. The NCLAT held that a restoration request filed about five months after dismissal for non-prosecution was time-barred and could not be saved by inherent powers under Rule 11 or the general power to extend time under Rule 15, because those powers cannot override an express procedural mandate. It also found no sufficient cause for condonation, noting repeated absence, prolonged non-prosecution and inadequate vigilance despite reliance on counsel's lapse. The rejection of restoration was upheld.
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