https://www.taxtmi.com/caselaws?id=169618 Section 14 of the Limitation Act, 1963 permits exclusion of time spent in bona fide proceedings prosecuted with due diligence before a forum unable to entertain the matter for defect of jurisdiction or a like cause. The expression "court" is not limited to a civil court under the Code of Civil Procedure; a statutory appellate authority with adjudicatory power, finality, and binding effect may qualify. On that basis, time spent in the departmental appeal and the statutory appeal under the Tamil Nadu Shops and Establishments Act was excludable, so the civil suit remained within limitation. en-us Fri, 12 May 2000 00:00:00 +0530 Sat, 20 Dec 2025 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169618 Section 14 of the Limitation Act, 1963 permits exclusion of time spent in bona fide proceedings prosecuted with due diligence before a forum unable to entertain the matter for defect of jurisdiction or a like cause. The expression "court" is not limited to a civil court under the Code of Civil Procedure; a statutory appellate authority with adjudicatory power, finality, and binding effect may qualify. On that basis, time spent in the departmental appeal and the statutory appeal under the Tamil Nadu Shops and Establishments Act was excludable, so the civil suit remained within limitation. Case-Laws Indian Laws Fri, 12 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169618