TaxTMI 
TaxTMI 
TaxTMI 
1937 (2) TMI 5
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....h were admitted by the Official Receiver may be expunged from the schedule. The matter has been dealt with in the courts below on the assumption that the respondents' claim could have been enforced in a court of law on the date of the presentation of the insolvency petition but that the remedy by suit had become barred by limitation before the date of the order of adjudication. The case has be....
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....of the substitution. The trial court further relied on the use of the expression "the commencement of the insolvency" in the course of the judgment in Sivasubramania v. Theethiappa (1923)45MLJ166 . The latter case is clearly distinguishable; but as regards the former case, it cannot be denied that the reasoning on which the decision has been based affords support to the respondent's ....
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....iple, if not also as a matter of construction, the relation-back doctrine must be held to govern the interpretation of the expression 'order of adjudication' occurring in some of the later sections of the Act. In Atchuta Ramayya Garu v. Official Receiver, East Godavari (1935)69MLJ241 , both the learned Judges expressed the opinion that the restriction imposed by Clause (2) of Section 28 on....
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.... and from the doctrine as to 'relation back' whose purpose and effect were explained by the Master of the Rolls in Pollitt, In re (1893)1 Q.B. 455. The observations in some of the earlier English decisions (which have been quoted in the later cases) must, it seems to us, be understood with due regard to the state of the law when those cases were decided. The Provincial Insolvency Act howev....