Exclusion of time under Section 14 failed where the earlier suit was self-instituted, time-barred, and unchallenged, leaving the later appeal delayed.

Time spent in a prior civil suit could not be excluded under Section 14 of the Limitation Act, 1963 where the appellant himself instituted and pursued that proceeding, the plaint was rejected as time-barred, and that adverse order was never challenged. Limitation for the later company appeal under Section 59 of the Companies Act, 2013 was therefore computed from the date of knowledge of the disputed share transfer, making the appeal time-barred. On that basis, refusal to condone delay was found to involve no legal error, and the rejection of exclusion of time was upheld.

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Issues: Whether the appellant was entitled to exclusion of time spent in prosecuting the earlier civil suit under Section 14 of the Limitation Act, 1963, and whether the appeal under Section 59 of the Companies Act, 2013 was barred by limitation.

Analysis: The appellant had knowledge of the disputed transfer of shares from 11.05.2016, yet first pursued a civil suit which was dismissed as time-barred and the plaint was rejected as a decree. That decision was not challenged. The period spent in that litigation could not be excluded under Section 14 of the Limitation Act, 1963 because the proceeding was instituted and pursued by the appellant himself, and the earlier adjudication operated against him. Once limitation was computed from the date of knowledge, the subsequent company appeal was also beyond time. The refusal to condone delay therefore involved no legal error.

Conclusion: The plea for exclusion of time under Section 14 of the Limitation Act, 1963 was rejected, and the appeal was held to be barred by limitation.

Final Conclusion: The impugned order declining condonation of delay and dismissing the company appeal was upheld, leaving the appellant without relief.

Ratio Decidendi: Time spent in a prior proceeding voluntarily instituted by a party, and conclusively dismissed as time-barred without challenge, cannot ordinarily be excluded under Section 14 of the Limitation Act, 1963 to salvage a later proceeding filed beyond limitation.

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