https://www.taxtmi.com/caselaws?id=436451 Section 34(3) of the Arbitration and Conciliation Act treats the three-month challenge period as the only "prescribed period"; the further 30-day period is merely condonable on sufficient cause and is not part of that limitation period. Section 4 of the Limitation Act applies only when the last day of the three-month period falls on a court holiday, and it does not extend the discretionary condonable period. Reliance on Section 10 of the General Clauses Act is also excluded for extending time beyond the statutory scheme. The practical effect is that a challenge filed after expiry of three months cannot gain additional time merely because the condonable period ends during court vacation. en-us Mon, 10 Apr 2023 00:00:00 +0530 Thu, 13 Apr 2023 08:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436451 Section 34(3) of the Arbitration and Conciliation Act treats the three-month challenge period as the only "prescribed period"; the further 30-day period is merely condonable on sufficient cause and is not part of that limitation period. Section 4 of the Limitation Act applies only when the last day of the three-month period falls on a court holiday, and it does not extend the discretionary condonable period. Reliance on Section 10 of the General Clauses Act is also excluded for extending time beyond the statutory scheme. The practical effect is that a challenge filed after expiry of three months cannot gain additional time merely because the condonable period ends during court vacation. Case-Laws Indian Laws Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436451