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Winding up petition for debt recovery dismissed as time-barred, filed one day late despite 21-day exclusion u/s 15(2).

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....Winding up petition - debt recovery which is barred under the law of limitation - even if this period of 21 days excluded under Section 15(2) of the Limitation Act, the winding up petition would still be barred on the date of filing by 1 day. - HC....

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