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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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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 limitation law in force on the date of the application governed the mortgagee's request for a personal decree under Order XXXIV, Rule 6 of the Code of Civil Procedure, 1908, and whether the Limitation Act, 1908 applied so as to bar the application.
Analysis: The right to apply for a personal decree had accrued before the Limitation Act, 1908 came into force, but the new Act altered only the period and manner within which the existing remedy could be pursued. Statutes of limitation are ordinarily matters of procedure, and a change in limitation law applies to pending or future applications unless it takes away a substantive vested right. On the facts, the applicant still had sufficient time after the new Act came into operation to make the application, so no impossible condition or confiscation of a vested right arose. The earlier cases relied upon by the respondent were distinguished as involving different kinds of substantive rights or different factual settings.
Conclusion: The Limitation Act, 1908 governed the application, which was barred by limitation. The appeal succeeded and the application for a personal decree was dismissed.
Ratio Decidendi: An amendment to the law of limitation applies to an existing right to apply where it regulates procedure only and does not extinguish a vested substantive right, provided the claimant had a real opportunity to act under the new law.
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