https://www.taxtmi.com/caselaws?id=113310 Delay in filing a liquidation claim under rule 177 of the Companies (Court) Rules, 1959 was condoned, and the applicant was given one month to submit the claim despite expiry of the original time limit. The court exercised discretion to relax the advertisement-period bar and did not decide the underlying tax entitlement itself. Instead, it directed that if the claim is filed within the permitted period, the Official Liquidator must examine it on merits, leaving assessment of entitlement and quantification for fresh consideration. en-us Thu, 18 Mar 2010 00:00:00 +0530 Fri, 04 May 2012 17:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113310 Delay in filing a liquidation claim under rule 177 of the Companies (Court) Rules, 1959 was condoned, and the applicant was given one month to submit the claim despite expiry of the original time limit. The court exercised discretion to relax the advertisement-period bar and did not decide the underlying tax entitlement itself. Instead, it directed that if the claim is filed within the permitted period, the Official Liquidator must examine it on merits, leaving assessment of entitlement and quantification for fresh consideration. Case-Laws Companies Law Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113310