Tag Archives: Nand Kishore Garg

Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry

By | September 19, 2026

Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry Issue Whether the three-month timeframe prescribed under Section 161 for deciding a rectification application is mandatory—thereby rendering the authority functus officio upon its expiry—or directory, requiring a… Read More »