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    <title>1953 (10) TMI 32 - HIGH COURT OF MADRAS</title>
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    <description>In computing the three-year period for filing an application under section 235 of the Indian Companies Act, the first day, being the date of appointment of the liquidator, had to be excluded under section 9 of the General Clauses Act because the statutory period ran from that event. The word &quot;within&quot; did not change the rule of computation. Where the last day of the period fell on a day when the court was closed, section 10 applied and filing on the next working day was treated as timely. The limitation objection therefore failed on both grounds.</description>
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    <pubDate>Tue, 20 Oct 1953 00:00:00 +0530</pubDate>
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      <title>1953 (10) TMI 32 - HIGH COURT OF MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=97260</link>
      <description>In computing the three-year period for filing an application under section 235 of the Indian Companies Act, the first day, being the date of appointment of the liquidator, had to be excluded under section 9 of the General Clauses Act because the statutory period ran from that event. The word &quot;within&quot; did not change the rule of computation. Where the last day of the period fell on a day when the court was closed, section 10 applied and filing on the next working day was treated as timely. The limitation objection therefore failed on both grounds.</description>
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      <pubDate>Tue, 20 Oct 1953 00:00:00 +0530</pubDate>
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