Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        1998 (3) TMI 714 - HC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Appeal Filed Within Limitation Period: Time to Obtain Decree Copy Rightly Excluded as 'Time Requisite' Under Limitation Act. The HC determined that the appellant was entitled to exclude the three days granted under Rule 242 of the Civil Rules of Practice, Kerala, as 'time ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Appeal Filed Within Limitation Period: Time to Obtain Decree Copy Rightly Excluded as 'Time Requisite' Under Limitation Act.

                            The HC determined that the appellant was entitled to exclude the three days granted under Rule 242 of the Civil Rules of Practice, Kerala, as 'time requisite' under Section 12(2) of the Limitation Act, 1963, for obtaining a copy of the decree. Consequently, the appeal was deemed filed within the limitation period. The court overruled previous decisions, directing the office to number the appeal as timely and send it for admission before the appropriate Bench.




                            Issues Involved:
                            1. Whether the appellant is entitled to exclude the time granted under Rule 242 of the Civil Rules of Practice, Kerala, for producing the stamp paper as 'time requisite' for obtaining a copy of the decree appealed from, for the purpose of Section 12(2) of the Limitation Act, 1963.

                            Issue-wise Detailed Analysis:

                            1. Entitlement to Exclude Time Under Rule 242:
                            The primary issue was whether the appellant could exclude the time granted under Rule 242 of the Civil Rules of Practice, Kerala, for producing the stamp paper as 'time requisite' for obtaining a copy of the decree for the purpose of Section 12(2) of the Limitation Act, 1963. The court examined previous decisions, including Antony v. Eapen (1961 KLT 321) and Sivalingam v. Dakshinamoorthy (1992 (2) KLT 929), which held that the time granted under similar rules was not excludable.

                            2. Facts of the Case:
                            The judgment under appeal was pronounced on 26.8.1995. The application for a certified copy was filed on 29.8.1995, the stamp paper was called on 25.10.1995, and it was produced on 28.10.1995. The certified copy was ready on 6.11.1995, notified on 9.11.1995, and the appellant took delivery on the same day. The appeal was filed on 5.2.1996. If the appellant could exclude the three days granted under Rule 242, the appeal would be within time.

                            3. Legal Provisions:
                            Section 12(2) of the Limitation Act, 1963, states: "In computing the period of limitation for an appeal or an application for leave to appeal or for revision or for review of a judgment, the day on which the judgment complained of was pronounced and the time requisite for obtaining a copy of the decree, sentence or order appealed from or sought to be revised or reviewed shall be excluded." Rule 242 of the Civil Rules of Practice, Kerala, specifies that the list showing the applications requiring stamp papers shall remain suspended for three clear working days.

                            4. Previous Judgments:
                            In V. Sivalingam v. Dakshinamurthy & Ors., the court held that the period prescribed by Rule 242 was only to save the application for a copy from dismissal for three days and could not be used to determine the 'time requisite' within Section 12(2) of the Limitation Act. The court relied on the Privy Council's observation in Pramath Nath Roy v. Lee (AIR 1922 PC 352) that no period can be regarded as requisite if it need not have elapsed had the appellant taken reasonable steps to obtain a copy.

                            5. Analysis of 1961 KLT 321 Decision:
                            The Division Bench in 1961 KLT 321 rejected the contention that the time taken to supply printing charges after notification should be excluded in computing the period of limitation. They argued that the time taken was due to the applicant's neglect or indifference. This decision was based on the Privy Council's observations in Pramatha Nath Roy v. Lee and J.N. Surty v. T.S. Chettyar (AIR 1928 PC 103), emphasizing that 'requisite' means 'properly required' and does not include time due to the applicant's default.

                            6. Supreme Court's View:
                            The Supreme Court in State of U.P. v. Maharaja Narain & Ors. (AIR 1968 SC 960) held that the expression "time requisite" cannot be understood as the time absolutely necessary for obtaining the copy. The time required for obtaining a copy of the order must be excluded, and no obligation is placed on the appellant to be prompt in applying for a copy. This view was reiterated in Lala Bal Mukand (Dead) by L.Rs. v. Lajwanti & Ors. (AIR 1975 SC 1089), where the Supreme Court stated that the time requisite includes all time properly required for obtaining the copy, excluding any period of delay due to the appellant's default.

                            7. Application to the Present Case:
                            The court concluded that since the appellant complied with Rule 242 by producing the stamp paper within the time granted, they were not at fault. Therefore, the appellant was entitled to exclude the three days granted under Rule 242 as 'time requisite' under Section 12(2) of the Limitation Act.

                            8. Overruling Previous Decisions:
                            The court overruled the decisions in 1961 KLT 321 and 1992 (2) KLT 929, holding that the appellant is entitled to exclude the time granted under Rule 242 for producing the stamp paper as 'time requisite' for obtaining a copy of the decree appealed from.

                            Conclusion:
                            The court directed the office to number the appeal as one filed within the prescribed period and send it for admission before the appropriate Bench.
                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found