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    <title>2004 (10) TMI 328 - Supreme Court</title>
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    <description>A mandatory 30-day period applied to filing objections under section 4(2) of the Special Courts (Trial of Offences Relating to Transactions in Securities) Act, 1992, and the Special Court had no inherent power to extend time. Because the statute expressly allowed condonation only for appeals under section 10(3) and contained an overriding clause, the Limitation Act, 1963 was excluded by necessary implication for objections under section 4(2). Section 29(2) therefore could not import section 5 into those proceedings, and a belated objection was properly rejected.</description>
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      <title>2004 (10) TMI 328 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=109299</link>
      <description>A mandatory 30-day period applied to filing objections under section 4(2) of the Special Courts (Trial of Offences Relating to Transactions in Securities) Act, 1992, and the Special Court had no inherent power to extend time. Because the statute expressly allowed condonation only for appeals under section 10(3) and contained an overriding clause, the Limitation Act, 1963 was excluded by necessary implication for objections under section 4(2). Section 29(2) therefore could not import section 5 into those proceedings, and a belated objection was properly rejected.</description>
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      <pubDate>Thu, 14 Oct 2004 00:00:00 +0530</pubDate>
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