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    <title>1976 (2) TMI 185 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=273044</link>
    <description>Where the limitation period for filing an election petition expired during a High Court summer vacation declared as closed holidays, Section 10 of the General Clauses Act applied and the petition filed on reopening was within time. The Court distinguished authority dealing with a day when the court was actually open, and held that the Registrar&#039;s availability during vacation did not make the court open for valid presentation of the petition. Because the election-law definition of &quot;public holiday&quot; did not control the issue, the governing factors were the High Court calendar and the absence of authority to receive such petitions during closure. The time-bar dismissal therefore could not stand.</description>
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    <pubDate>Tue, 03 Feb 1976 00:00:00 +0530</pubDate>
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      <title>1976 (2) TMI 185 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=273044</link>
      <description>Where the limitation period for filing an election petition expired during a High Court summer vacation declared as closed holidays, Section 10 of the General Clauses Act applied and the petition filed on reopening was within time. The Court distinguished authority dealing with a day when the court was actually open, and held that the Registrar&#039;s availability during vacation did not make the court open for valid presentation of the petition. Because the election-law definition of &quot;public holiday&quot; did not control the issue, the governing factors were the High Court calendar and the absence of authority to receive such petitions during closure. The time-bar dismissal therefore could not stand.</description>
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      <pubDate>Tue, 03 Feb 1976 00:00:00 +0530</pubDate>
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