Section 14 limitation relief applied to execution litigation, saving a rectification suit and restoring the rectification decree.

Execution time pursued by decree-holders was held capable of exclusion under Section 14 of the Limitation Act, 1908, even though the execution proceedings later failed after an objection under Section 47 of the Code of Civil Procedure, 1908. The objection did not change the character of the proceeding for limitation purposes, so the period spent in that litigation saved the rectification suit from being time-barred under Article 96. The court also found that a mistake had entered the petition of adjustment filed in execution, and the plaintiffs were therefore entitled to rectification. The decree for rectification was restored.

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Issues: Whether the time spent by the decree-holders in prosecuting execution proceedings, which were ultimately held not maintainable after objection under Section 47 of the Code of Civil Procedure, 1908, could be excluded under Section 14 of the Limitation Act, 1908, so as to save the suit for rectification from limitation, and whether the plaintiffs were entitled to rectification of the petition of adjustment.

Analysis: The proceeding commenced by the decree-holders for execution was treated as the proceeding prosecuted by them until its final failure in appeal. The fact that the judgment-debtors raised an objection under Section 47 of the Code of Civil Procedure, 1908 did not alter the character of the proceeding for the purposes of Section 14 of the Limitation Act, 1908. The time consumed in that execution litigation was therefore capable of being excluded, and the suit, though otherwise falling within Article 96 of the Limitation Act, 1908, was not barred. On the finding that a mistake had crept into the petition of adjustment filed in execution, the plaintiffs were entitled to rectification.

Conclusion: The suit was held to be within limitation, and the decree for rectification was restored in favour of the plaintiffs.

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