https://www.taxtmi.com/caselaws?id=97286 The proviso to section 131(1) confers on the Registrar a discretion to extend 'the period' for filing company accounts and, on textual construction, that expression encompasses the initial eighteen-month period for laying the first account as well as subsequent shorter periods; singular wording is read to permit extension of one class of period at a time. The antecedent English statute's specific mention of the eighteen-month period and the general expression in the Indian text support this inclusive construction, with the result that the Registrar may extend the first-account filing period and the appeal challenging that power was dismissed. en-us Thu, 10 Sep 1964 00:00:00 +0530 Mon, 16 Jan 2012 11:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97286 The proviso to section 131(1) confers on the Registrar a discretion to extend 'the period' for filing company accounts and, on textual construction, that expression encompasses the initial eighteen-month period for laying the first account as well as subsequent shorter periods; singular wording is read to permit extension of one class of period at a time. The antecedent English statute's specific mention of the eighteen-month period and the general expression in the Indian text support this inclusive construction, with the result that the Registrar may extend the first-account filing period and the appeal challenging that power was dismissed. Case-Laws Companies Law Thu, 10 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97286