https://www.taxtmi.com/caselaws?id=199491 Proceedings under section 22A of the Securities Contracts (Regulation) Act, 1956 had to comply strictly with the prescribed two-month period for making a reference and forming the board's decision. The Limitation Act, 1963 did not apply to enlarge that special statutory time-limit, because the special law contained no express power to extend time or condone delay. The Company Law Board, acting under the Companies Act framework, was treated as a tribunal rather than a court for this purpose, so section 5 of the Limitation Act could not be invoked. References filed beyond time were therefore not maintainable and stood dismissed. en-us Thu, 31 Jan 1991 00:00:00 +0530 Mon, 05 Mar 2018 10:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199491 Proceedings under section 22A of the Securities Contracts (Regulation) Act, 1956 had to comply strictly with the prescribed two-month period for making a reference and forming the board's decision. The Limitation Act, 1963 did not apply to enlarge that special statutory time-limit, because the special law contained no express power to extend time or condone delay. The Company Law Board, acting under the Companies Act framework, was treated as a tribunal rather than a court for this purpose, so section 5 of the Limitation Act could not be invoked. References filed beyond time were therefore not maintainable and stood dismissed. Case-Laws Companies Law Thu, 31 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199491