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    <title>1999 (4) TMI 505 - HIGH COURT OF MADRAS</title>
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    <description>For company-law defaults, limitation is assessed from the complainant&#039;s knowledge of the default as reflected in the record, and proceedings filed beyond the applicable period cannot be sustained. In a complaint alleging contravention of Section 17 read with Section 291, the court treated the omission as one attracting the general penalty where no specific punishment was provided and held the prosecution time-barred. For complaints under Section 207, the court examined each filing separately by reference to the notice date, knowledge of default, and complaint date; some were barred by limitation and quashed, while timely complaints were permitted to proceed and factual explanations were left for trial.</description>
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      <title>1999 (4) TMI 505 - HIGH COURT OF MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=104172</link>
      <description>For company-law defaults, limitation is assessed from the complainant&#039;s knowledge of the default as reflected in the record, and proceedings filed beyond the applicable period cannot be sustained. In a complaint alleging contravention of Section 17 read with Section 291, the court treated the omission as one attracting the general penalty where no specific punishment was provided and held the prosecution time-barred. For complaints under Section 207, the court examined each filing separately by reference to the notice date, knowledge of default, and complaint date; some were barred by limitation and quashed, while timely complaints were permitted to proceed and factual explanations were left for trial.</description>
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      <pubDate>Fri, 30 Apr 1999 00:00:00 +0530</pubDate>
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