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<h1>Exclusion of Periods in Limitation Act Appeal Dismissed: Emphasis on Strict Adherence</h1> The appeal from a decree of the High Court of Judicature at Allahabad was dismissed as the exclusion of certain periods in computing the limitation period ... Computation of period of limitation - Exclusion of time under Section 14 for prosecution of another proceeding - Effect of court vacation on limitation under Section 4 - Peremptory effect of Section 3 of the Indian Limitation Act - No inherent judicial discretion to override statutory limitation - Proper forum and jurisdictional competence for presentation of applicationExclusion of time under Section 14 for prosecution of another proceeding - Computation of period of limitation - Whether the period during which execution proceedings under the preliminary decree were prosecuted could be excluded under Section 14 in computing the limitation for applying for a final decree. - HELD THAT: - The Court held that the proceedings taken to obtain execution under the preliminary decree were not proceedings for the same relief as the application for a final mortgage decree for sale, and therefore that period could not be excluded under Section 14. The judges observed that Section 14 permits exclusion only where the applicant has been prosecuting with due diligence another civil proceeding against the same party for the same relief in a court which, from defect of jurisdiction or like cause, is unable to entertain it; that condition was not satisfied in respect of the execution proceedings, and consequently the period from December 23, 1920, to November 8, 1921, could not be added to the prescribed period. [Paras 16, 17]Application period during prosecution of execution proceedings under the preliminary decree is not excluded under Section 14 and cannot be added when computing the prescribed period.Effect of court vacation on limitation under Section 4 - Computation of period of limitation - Whether the period of the long vacation (May 20, 1923 to June 19, 1923) was excluded in computing the prescribed period under Section 4 of the Indian Limitation Act. - HELD THAT: - The Court explained the distinct operation of Sections 4 and 14: Section 4 allows institution on the day the court re-opens when the prescribed period expires on a day the court is closed, but does not alter the length of the prescribed period; Section 14 expressly operates by excluding specified periods when computing the prescribed period. Applying that approach, the High Court's calculation - that the prescribed period expired about July 25, 1923, and therefore did not fall within the long vacation - was correct. Further, even if Section 4 were engaged, its language contemplates the proper court (the court in which the application ought to have been made) and accordingly could not be applied where the application was not made to the proper court on the day the court re-opened. For these reasons the appellants could not claim the benefit of the long vacation. [Paras 18, 19, 20]The long vacation period was not available to extend the prescribed period; Section 4 does not operate to exclude that vacation in the circumstances of this case.Proper forum and jurisdictional competence for presentation of application - Whether the application was in fact made to the proper Court on June 20, 1923, and whether the Additional Subordinate Judge was the proper Judge to deal with it. - HELD THAT: - The point was not raised in the Indian courts and was treated there as a fact that the Additional Subordinate Judge had no jurisdiction. The Judicial Committee observed that there was no material before them to justify interfering with that finding of fact and that they would not entertain the appellants' belated contention that the Additional Subordinate Judge was the proper forum. [Paras 21]No interference with the finding that the Additional Subordinate Judge lacked jurisdiction; the contention that the application was made to the proper Court on June 20 cannot be entertained.No inherent judicial discretion to override statutory limitation - Peremptory effect of Section 3 of the Indian Limitation Act - Whether the Court has a general judicial discretion, outside the Indian Limitation Act, to relieve a suitor from the operation of the Act in cases of hardship. - HELD THAT: - The Judicial Committee rejected the submission that courts possess an implied, general discretion to dispense with the provisions of the Limitation Act on grounds of hardship. It emphasised that the Act itself grants limited statutory discretions in specific sections and that Section 3 is peremptory, obliging the court to notice and apply the Act even if not pleaded. Consequently there can be no broader judicial power to override the statutory time-bar than that which the Act expressly provides. [Paras 22]There is no general judicial discretion outside the Act to relieve parties from the Limitation Act; courts must apply the Act as framed.Peremptory effect of Section 3 of the Indian Limitation Act - Whether the decision in Basvanappa v. Krishnadas is reconcilable with the Limitation Act provisions. - HELD THAT: - Their Lordships expressed the view that the decision in Basvanappa v. Krishnadas cannot be supported in light of Sections 3, 4 and 14 of the Indian Limitation Act, implying that any authority inconsistent with the statutory scheme should not be followed. [Paras 23]Basvanappa v. Krishnadas is not supportable having regard to the relevant provisions of the Limitation Act.Computation of period of limitation - Whether Section 5 of the Act furnished a discretionary escape applicable to the facts of the case. - HELD THAT: - Their Lordships observed, in response to argument invoking Section 5, that that section has no application to the circumstances of this case. [Paras 24]Section 5 does not apply to these facts and cannot be used to relieve the appellants.Final Conclusion: Appeal dismissed. The period during prosecution of execution under the preliminary decree is not excluded under Section 14; the long vacation does not extend the prescribed period in the circumstances; there was no basis to treat the Additional Subordinate Judge as the proper forum or to imply a general judicial power to override the Limitation Act; costs to be paid by appellants. Issues:1. Interpretation of Indian Limitation Act regarding exclusion of periods in computing limitation.2. Jurisdiction of the Court in granting final decree.3. Application of Sections 3, 4, and 14 of the Indian Limitation Act.4. Judicial discretion in cases of hardship under the Act.Analysis:The judgment involves an appeal from a decree of the High Court of Judicature at Allahabad, where the decree-holder in a mortgage suit sought to make the preliminary decree absolute. The appeal was dismissed, leading to the current appeal by the representatives of the deceased decree-holder. The key issue revolved around the exclusion of certain periods in computing the limitation period under the Indian Limitation Act. The decree-holder argued for the exclusion of three specific periods, but the courts held against them, leading to the application being deemed out of time and barred by Article 181 of the Act.Regarding the exclusion of periods, the courts ruled that the time during which execution proceedings were ongoing could not be excluded under Section 14 of the Act. Additionally, the period of the long vacation was not considered for exclusion under Section 4. The judgment highlighted the distinction between the language used in Section 4 and Section 14, emphasizing that the exclusion of periods under Section 14 impacts the calculation of the prescribed period, unlike Section 4, which deals with the timing of making applications.Furthermore, the judgment addressed the jurisdictional aspect, where the decree-holder had initially applied to an Additional Subordinate Judge, which was deemed incorrect, and the subsequent application to the Subordinate Judge was challenged on the grounds of being out of time. The court dismissed the argument that judicial discretion could be applied to relieve the appellants from the Act's provisions in cases of hardship, emphasizing the peremptory nature of the Act under Section 3.In conclusion, the appeal was dismissed, and the costs were to be borne by the appellants. The judgment underscored the strict adherence to the Indian Limitation Act's provisions and the limited scope for judicial discretion outside the Act's framework, ultimately upholding the decision based on the Act's statutory requirements.