https://www.taxtmi.com/caselaws?id=99966 Exclusion of limitation during winding-up proceedings and the post-winding-up year applies to the aggregate of both periods when computing limitation for suits instituted in the name or on behalf of a company in liquidation; the court rejected reading the provision as excluding only the post-winding-up year. Applying the full excluded period to the stated dates, the official liquidator's claim was found within time. The court emphasised that pleadings filed as plaints must expressly plead and particularise facts establishing entitlement to the extended limitation period when relying on the statutory exclusion. en-us Fri, 07 Aug 1981 00:00:00 +0530 Mon, 30 Jan 2012 17:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99966 Exclusion of limitation during winding-up proceedings and the post-winding-up year applies to the aggregate of both periods when computing limitation for suits instituted in the name or on behalf of a company in liquidation; the court rejected reading the provision as excluding only the post-winding-up year. Applying the full excluded period to the stated dates, the official liquidator's claim was found within time. The court emphasised that pleadings filed as plaints must expressly plead and particularise facts establishing entitlement to the extended limitation period when relying on the statutory exclusion. Case-Laws Companies Law Fri, 07 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99966