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    <title>1975 (4) TMI 139 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC construed the phrase &quot;before the 1st day of April 1970&quot; in section 3 of the Maharashtra (Vidarbha Region) Agricultural Debtor&#039;s Relief Act, 1969 as ambiguous in the context of a beneficial relief statute. Reading section 3 with sections 6 and 13, and taking account of the legislative history extending the filing period to 1 April 1970, the Court held that &quot;before&quot; could mean &quot;upto&quot; or &quot;not later than&quot; rather than excluding that date. An application filed on 1 April 1970 was therefore treated as within time. The Court found it unnecessary to decide whether section 5 of the Limitation Act, 1963 applied.</description>
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    <pubDate>Sat, 05 Apr 1975 00:00:00 +0530</pubDate>
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      <title>1975 (4) TMI 139 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=285474</link>
      <description>The Bombay HC construed the phrase &quot;before the 1st day of April 1970&quot; in section 3 of the Maharashtra (Vidarbha Region) Agricultural Debtor&#039;s Relief Act, 1969 as ambiguous in the context of a beneficial relief statute. Reading section 3 with sections 6 and 13, and taking account of the legislative history extending the filing period to 1 April 1970, the Court held that &quot;before&quot; could mean &quot;upto&quot; or &quot;not later than&quot; rather than excluding that date. An application filed on 1 April 1970 was therefore treated as within time. The Court found it unnecessary to decide whether section 5 of the Limitation Act, 1963 applied.</description>
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      <pubDate>Sat, 05 Apr 1975 00:00:00 +0530</pubDate>
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