https://www.taxtmi.com/caselaws?id=96945 Section 235(1) of the Indian Companies Act, 1913 was construed as imposing a special limitation that governs the proceeding under the section as a whole, not merely the time for filing the liquidator's application. Reading the provision against its legislative history, including the deletion of the earlier sub-section applying the Limitation Act and the insertion of limitation words in 1936, the Madras HC treated the amendment as a deliberate response to conflicting authority. On that construction, a respondent could not raise a separate limitation defence based on the Limitation Act in proceedings under section 235, and the plea of limitation was unavailable to defeat the liquidator's application. en-us Fri, 16 Aug 1946 00:00:00 +0530 Fri, 13 Jan 2012 13:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96945 Section 235(1) of the Indian Companies Act, 1913 was construed as imposing a special limitation that governs the proceeding under the section as a whole, not merely the time for filing the liquidator's application. Reading the provision against its legislative history, including the deletion of the earlier sub-section applying the Limitation Act and the insertion of limitation words in 1936, the Madras HC treated the amendment as a deliberate response to conflicting authority. On that construction, a respondent could not raise a separate limitation defence based on the Limitation Act in proceedings under section 235, and the plea of limitation was unavailable to defeat the liquidator's application. Case-Laws Companies Law Fri, 16 Aug 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96945