Meaning of “Before the expiry of the period”

Case Name : Society of divine providence Vs. Union of india 

Citation : [1998] 146 CTR (mp) 417

Court : Madhya pradesh high court

Section : 12a

Meaning : Expression ‘before expiry of the period’ in proviso (i) of clause (a) of section 12a requires sufficiency of reasons which prevented the persons from making the application within one year as required and not the reasons for the period beyond the prescribed period of one year.

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