https://www.taxtmi.com/caselaws?id=275116 Where a statute requires withdrawal notice to be published in the Official Gazette and also in another specified manner, the limitation period for applying to be substituted as petitioner runs from the Gazette publication unless the statute clearly states otherwise. Publication in a newspaper is additional to, not a substitute for, Gazette publication. On that basis, substitution applications filed before the Gazette publication could not be treated as time-barred. The order dismissing the applications on limitation was set aside, and the matter was remitted for further proceedings on the footing that the applications were in time. en-us Tue, 18 Jan 2000 00:00:00 +0530 Wed, 19 Sep 2018 12:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275116 Where a statute requires withdrawal notice to be published in the Official Gazette and also in another specified manner, the limitation period for applying to be substituted as petitioner runs from the Gazette publication unless the statute clearly states otherwise. Publication in a newspaper is additional to, not a substitute for, Gazette publication. On that basis, substitution applications filed before the Gazette publication could not be treated as time-barred. The order dismissing the applications on limitation was set aside, and the matter was remitted for further proceedings on the footing that the applications were in time. Case-Laws Indian Laws Tue, 18 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275116