Companies Act Section 358 — Exclusion of certain time in computing period of limitation
CHAPTER XX WINDING UP
Commercial / Corporate
Summary
This section overrides the Limitation Act, 1963, and any other current law. When calculating the time limit for filing a suit or application in the name of, or on behalf of, a company that is being wound up by the Tribunal, a specific period of time is not counted. That excluded period runs from the date the winding up of the company begins, up to one year immediately after the date of the winding up order.
Official Text
Notwithstanding anything in the Limitation Act, 1963 (36 of 1963), or in any other law for the time being in force, in computing the period of limitation specified for any suit or application in the name and on behalf of a company which is being wound up by the Tribunal, the period from the date of commencement of the winding up of the company to a period of one year immediately following the date of the winding up order shall be excluded. PART IV.—Official Liquidators