https://www.taxtmi.com/caselaws?id=290422 The expression "the date fixed" in Article 54 of the Schedule to the Limitation Act, 1963 means a definite, ascertainable calendar date. The phrase "date fixed for the performance" is treated as a crystallised notion, distinct from the alternative limb of Article 54 where no date is fixed and limitation runs from notice of refusal. The construction rejects any reading that would derive the date from surrounding circumstances, and requires a specific date in the calendar. en-us Wed, 01 Apr 2009 00:00:00 +0530 Fri, 25 Sep 2020 11:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290422 The expression "the date fixed" in Article 54 of the Schedule to the Limitation Act, 1963 means a definite, ascertainable calendar date. The phrase "date fixed for the performance" is treated as a crystallised notion, distinct from the alternative limb of Article 54 where no date is fixed and limitation runs from notice of refusal. The construction rejects any reading that would derive the date from surrounding circumstances, and requires a specific date in the calendar. Case-Laws Indian Laws Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290422