The Smith, Stanistreet and Company Limited (Acquisition and Transfer of Undertakings) Act,1977
Section 17. Claims to be made to the Commissioner
Every person having a claim against the Company shall prefer such claim before the Commissioner within thirty days from the specified date:
Provided that if the Commissioner is satisfied that the claimant was prevented by sufficient cause from preferring the claim within the said period of thirty days, he may entertain the claim within a further period of thirty days and not thereafter.