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    <title>2008 (12) TMI 721 - Supreme Court</title>
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    <description>Section 14 of the Limitation Act, 1963 is applied liberally to exclude time spent in a prior civil proceeding prosecuted with due diligence and good faith, where the earlier forum could not entertain the matter for defect of jurisdiction or a cause of like nature. The same dispute over price escalation was pursued first by writ petition, which was bona fide, partly admitted, and not rejected at the threshold; that period was therefore excluded in computing limitation. Section 80 CPC notice was also relevant to the limitation calculation. The limitation objection accordingly failed, and the suit was held to be within time.</description>
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      <title>2008 (12) TMI 721 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=169833</link>
      <description>Section 14 of the Limitation Act, 1963 is applied liberally to exclude time spent in a prior civil proceeding prosecuted with due diligence and good faith, where the earlier forum could not entertain the matter for defect of jurisdiction or a cause of like nature. The same dispute over price escalation was pursued first by writ petition, which was bona fide, partly admitted, and not rejected at the threshold; that period was therefore excluded in computing limitation. Section 80 CPC notice was also relevant to the limitation calculation. The limitation objection accordingly failed, and the suit was held to be within time.</description>
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