Supreme Court · 2007 INSC 788 · Decided 27 July 2007

Municipal Corporation of Delhi v. Qimat Rai Gupta & ORS.

Court
Supreme Court of India
Citation
2007 INSC 788 · [2007] 8 S.C.R. 570
Case number
CIVIL APPEAL No. 3303/2007
Decided
27 July 2007
Bench
S.B. SINHA, H.S. BEDI (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Evidence Act

Headnote

Delhi Municipal Corporation Act, 1957: s.126(4)-Assessment order-Period of limitation-Computation of~ C Expression "no amendment under sub-s.(J) shall be made''-Connotation of-HELD: Jn the context, order would be said to have been made on the date "- the order is signed-A distinction to be exercised within period of limitation therefor or in order to provide the person aggrieved D to avail remedies-Jn construing a provision, as in the instant case, dealing with /imitation, a liberal interpretation should be given-Interpretation. of Statutes-Evidence Act,

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