https://www.taxtmi.com/caselaws?id=768977 A proceeding for rectification of the register of members under Section 59 of the Companies Act, 2013 is governed by Article 137 of the Limitation Act, 1963 through Section 433 of the Companies Act, 2013, and must be filed within three years from accrual or knowledge of the cause of action. On the stated facts, the share transfer was entered in 2016, the annual return reflected it, and the challenge was raised only in 2020 with the appeal filed in 2021. The Tribunal therefore found the challenge time-barred and refused rectification relief. en-us Fri, 31 Jan 2025 00:00:00 +0530 Thu, 17 Apr 2025 08:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768977 A proceeding for rectification of the register of members under Section 59 of the Companies Act, 2013 is governed by Article 137 of the Limitation Act, 1963 through Section 433 of the Companies Act, 2013, and must be filed within three years from accrual or knowledge of the cause of action. On the stated facts, the share transfer was entered in 2016, the annual return reflected it, and the challenge was raised only in 2020 with the appeal filed in 2021. The Tribunal therefore found the challenge time-barred and refused rectification relief. Case-Laws Companies Law Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768977