https://www.taxtmi.com/caselaws?id=355066 Section 421(3) of the Companies Act, 2013 creates a special limitation scheme for appeals, allowing filing within 45 days and, on sufficient cause shown, only a further condonable period not exceeding 45 days. The provision fixes an outer limit, so the general power under section 5 of the Limitation Act, 1963 cannot be used to extend time beyond that statutory ceiling. Section 433 applies the Limitation Act only "as far as may be" and does not override the mandatory language of the special regime. Statutory references to broader condonation powers in different contexts were distinguished. en-us Fri, 02 Feb 2018 00:00:00 +0530 Tue, 17 Mar 2020 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355066 Section 421(3) of the Companies Act, 2013 creates a special limitation scheme for appeals, allowing filing within 45 days and, on sufficient cause shown, only a further condonable period not exceeding 45 days. The provision fixes an outer limit, so the general power under section 5 of the Limitation Act, 1963 cannot be used to extend time beyond that statutory ceiling. Section 433 applies the Limitation Act only "as far as may be" and does not override the mandatory language of the special regime. Statutory references to broader condonation powers in different contexts were distinguished. Case-Laws Companies Law Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355066