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Union Of India (Uoi) vs Wishwa Mittar Bajaj And Sons And Anr. on 6 March, 2007

In the case of Union of India v. Wishwa Mittar Bajaj & Sons & Anr. (supra), this Court had held that the period of limitation under Section 34(3) of the A&C Act was three months and not ninety days but the calculation of the period of three months is, clearly, erroneous. The contention that the period of one month would be one day less than the corresponding date for every one month is obviously erroneous. If the said method of calculation is carried to a logical end, the period of twelve months from 1st January of any year would lapse on 18th December. There is no basis for computing a period described in calendar months in this manner. In any view, this issue is no longer res Signature Not Verified Digitally Signed O.M.P. (COMM.) 255 of 2021 Page 9 of 22 By:DUSHYANT RAWAL integra in view of the authoritative decision of the Supreme Court in M/s Himachal Techno Engineers. (supra) as the court had held that the period of three months from 13.11.2007 would expire on 12.02.2008.
Delhi High Court Cites 29 - Cited by 9 - G Mittal - Full Document
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