https://www.taxtmi.com/caselaws?id=459475 Delay in filing Form No. 138 for claiming dividend from the Companies Liquidation Account was condoned because the applicant gave a satisfactory explanation, including illiteracy, age, residence away from the proceedings, and prior issuance of the claim form. The Karnataka HC treated extension of time as necessary to secure substantial justice and extended the period for submission of the claim up to 31.07.2013. The Official Liquidator was directed to act accordingly, while noting that further extension would ordinarily not be granted. en-us Thu, 06 Jun 2013 00:00:00 +0530 Mon, 16 Dec 2024 18:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459475 Delay in filing Form No. 138 for claiming dividend from the Companies Liquidation Account was condoned because the applicant gave a satisfactory explanation, including illiteracy, age, residence away from the proceedings, and prior issuance of the claim form. The Karnataka HC treated extension of time as necessary to secure substantial justice and extended the period for submission of the claim up to 31.07.2013. The Official Liquidator was directed to act accordingly, while noting that further extension would ordinarily not be granted. Case-Laws Companies Law Thu, 06 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459475