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    <title>1971 (9) TMI 183 - Supreme Court</title>
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    <description>Delegated rule-making power confined to prescribing procedure before the Employees&#039; Insurance Court did not extend to imposing a limitation period for initiating claims. A time bar that prevents the Corporation from filing an application affects the substantive right to recover contributions, rather than merely regulating procedure, so it could not be created by Rule 17 without clear legislative authority. The statutory scheme showed that when limitation was intended, the Act expressly provided for it; the later insertion of a specific limitation provision confirmed that no such power previously existed under the rule-making clause.</description>
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    <pubDate>Thu, 23 Sep 1971 00:00:00 +0530</pubDate>
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      <title>1971 (9) TMI 183 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=182008</link>
      <description>Delegated rule-making power confined to prescribing procedure before the Employees&#039; Insurance Court did not extend to imposing a limitation period for initiating claims. A time bar that prevents the Corporation from filing an application affects the substantive right to recover contributions, rather than merely regulating procedure, so it could not be created by Rule 17 without clear legislative authority. The statutory scheme showed that when limitation was intended, the Act expressly provided for it; the later insertion of a specific limitation provision confirmed that no such power previously existed under the rule-making clause.</description>
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      <pubDate>Thu, 23 Sep 1971 00:00:00 +0530</pubDate>
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