Section 14 limitation relief extends to bona fide proceedings before a statutory appellate authority with binding adjudicatory power.

Section 14 of the Limitation Act, 1963 permits exclusion of time spent in bona fide proceedings prosecuted with due diligence before a forum unable to entertain the matter for defect of jurisdiction or a like cause. The expression "court" is not limited to a civil court under the Code of Civil Procedure; a statutory appellate authority with adjudicatory power, finality, and binding effect may qualify. On that basis, time spent in the departmental appeal and the statutory appeal under the Tamil Nadu Shops and Establishments Act was excludable, so the civil suit remained within limitation.

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Issues: Whether the period spent in prosecuting the departmental appeal and the statutory appeal under Section 41(2) of the Tamil Nadu Shops and Establishments Act, 1947 was excludable under Section 14 of the Limitation Act, 1963 so as to save limitation for the civil suit.

Analysis: Section 14 applies where a party, acting with due diligence and in good faith, prosecutes another civil proceeding in a court which is unable to entertain it for defect of jurisdiction or a like cause. The expression "court" in Section 14 is not confined to a civil court under the Code of Civil Procedure. An authority invested with jurisdiction to adjudicate rights, to hear appeals against termination, and to pass a binding and final order may answer the description of a court for this purpose. The appellate authority under Section 41(2) was empowered to decide the validity of dismissal and its decision was final and binding under Section 41(3); the proceedings before it were therefore civil proceedings in a court within the meaning of Section 14.

Conclusion: The time spent in the departmental appeal and in the statutory appeal before the Deputy Commissioner of Labour was liable to be excluded, and the civil suit was within limitation.

Final Conclusion: The limitation objection failed because the prior proceedings were properly treated as civil proceedings before a court for the purpose of exclusion of time under Section 14.

Ratio Decidendi: For Section 14 of the Limitation Act, 1963, a statutory authority with adjudicatory powers, finality of decision, and binding effect may constitute a court, and time spent in bona fide proceedings before such authority is excludable when the forum proves unable to entertain the matter for jurisdictional or similar defect.

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