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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the time spent in prosecuting proceedings under Articles 226 and 227 of the Constitution of India could be excluded under Section 14 of the Limitation Act, 1963 for a suit under Section 6 of the Specific Relief Act, 1963.
Analysis: Section 6 of the Specific Relief Act, 1963 prescribes a special period of six months for a suit for recovery of possession, but it does not exclude the operation of Section 14 of the Limitation Act, 1963. Section 29(2) of the Limitation Act, 1963 applies Sections 4 to 24 to special laws prescribing limitation, so long as they are not expressly excluded. The Court treated the earlier decision of the Supreme Court as concluding that proceedings pursued bona fide before the High Court in its extraordinary jurisdiction could be taken into account for exclusion of time, and held that the ratio could not be ignored on the ground that the factual setting was different. The review applicant's reliance on other authorities did not dislodge the binding effect of the Supreme Court's ruling.
Conclusion: Section 14 of the Limitation Act, 1963 applies to a suit under Section 6 of the Specific Relief Act, 1963, and time spent in bona fide writ proceedings under Articles 226 and 227 of the Constitution of India can be excluded; the review application was therefore not maintainable on the ground of error apparent.
Ratio Decidendi: Where a special law prescribes limitation but does not expressly exclude the Limitation Act, Section 14 and allied provisions apply, and bona fide prior civil proceedings in a court lacking jurisdiction or unable to entertain the matter may be excluded from computation of time.
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