https://www.taxtmi.com/caselaws?id=457191 SC upheld dismissal of the suit as non-maintainable and time-barred under Section 120 of the Major Port Trusts Act, 1963. It held that the mandatory statutory notice and six-month limitation period under Section 120 were not complied with, and the letter dated 12.04.1984 could not constitute valid notice since it preceded accrual of the cause of action. SC ruled that limitation is a matter of law, not capable of waiver by the respondent Board, particularly when waiver was never pleaded. The constitutional challenge to Section 120 on grounds of arbitrariness and violation of Articles 14 and 19 was rejected, and the provision was affirmed as valid. en-us Thu, 31 Mar 2005 00:00:00 +0530 Tue, 16 Dec 2025 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457191 SC upheld dismissal of the suit as non-maintainable and time-barred under Section 120 of the Major Port Trusts Act, 1963. It held that the mandatory statutory notice and six-month limitation period under Section 120 were not complied with, and the letter dated 12.04.1984 could not constitute valid notice since it preceded accrual of the cause of action. SC ruled that limitation is a matter of law, not capable of waiver by the respondent Board, particularly when waiver was never pleaded. The constitutional challenge to Section 120 on grounds of arbitrariness and violation of Articles 14 and 19 was rejected, and the provision was affirmed as valid. Case-Laws Indian Laws Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457191