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    <title>1965 (5) TMI 27 - HIGH COURT OF PUNJAB</title>
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    <description>Rectification of the register under the Indian Companies Act, 1913 was examined in relation to limitation under articles 181 and 120 of the Limitation Act. The discussion notes that such proceedings were treated as distinct from an ordinary suit, and that the limitation objection could not be finally sustained on the existing record because the evidence did not conclusively establish fraud or the true starting point of limitation. It also records that incomplete findings on fraud, burden of proof, forfeiture, and re-allotment required a fresh decision, with liberty to adduce further evidence if necessary, and the matter was remitted for rehearing.</description>
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    <pubDate>Wed, 26 May 1965 00:00:00 +0530</pubDate>
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      <title>1965 (5) TMI 27 - HIGH COURT OF PUNJAB</title>
      <link>https://www.taxtmi.com/caselaws?id=98227</link>
      <description>Rectification of the register under the Indian Companies Act, 1913 was examined in relation to limitation under articles 181 and 120 of the Limitation Act. The discussion notes that such proceedings were treated as distinct from an ordinary suit, and that the limitation objection could not be finally sustained on the existing record because the evidence did not conclusively establish fraud or the true starting point of limitation. It also records that incomplete findings on fraud, burden of proof, forfeiture, and re-allotment required a fresh decision, with liberty to adduce further evidence if necessary, and the matter was remitted for rehearing.</description>
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      <pubDate>Wed, 26 May 1965 00:00:00 +0530</pubDate>
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