https://www.taxtmi.com/caselaws?id=104841 For limitation under section 25 of the Sick Industrial Companies (Special Provisions) Act, 1985, the appeal period runs from effective communication of the BIFR order to the aggrieved person, not from a copy being sent to a third party. Regulation 15 requires Board orders to be authenticated and communicated by the Secretary or an authorised officer, supporting the view that "issued" means furnished to the person entitled to appeal. On that construction, a certified copy handed to the appellant marked the relevant starting point, so the appeal was within time and the objection of limitation was unsustainable. en-us Fri, 04 Aug 2000 00:00:00 +0530 Thu, 01 Mar 2012 15:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104841 For limitation under section 25 of the Sick Industrial Companies (Special Provisions) Act, 1985, the appeal period runs from effective communication of the BIFR order to the aggrieved person, not from a copy being sent to a third party. Regulation 15 requires Board orders to be authenticated and communicated by the Secretary or an authorised officer, supporting the view that "issued" means furnished to the person entitled to appeal. On that construction, a certified copy handed to the appellant marked the relevant starting point, so the appeal was within time and the objection of limitation was unsustainable. Case-Laws Companies Law Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104841