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    <title>2010 (1) TMI 1256 - Supreme Court</title>
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    <description>Limitation for a declaratory suit under Article 58 of the Limitation Act begins only when the asserted right is infringed or when there is a clear and unequivocal threat of infringement. A mere adverse revenue entry does not by itself create a cause of action or start limitation. On the pleaded facts, the suit was filed shortly after the defendants refused to admit the claim and correct the entries, so the cause of action was not tied to the earlier compromise date. The contrary view, that limitation ran from the compromise, was held unsustainable, and the suit was not barred by limitation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=200434</link>
      <description>Limitation for a declaratory suit under Article 58 of the Limitation Act begins only when the asserted right is infringed or when there is a clear and unequivocal threat of infringement. A mere adverse revenue entry does not by itself create a cause of action or start limitation. On the pleaded facts, the suit was filed shortly after the defendants refused to admit the claim and correct the entries, so the cause of action was not tied to the earlier compromise date. The contrary view, that limitation ran from the compromise, was held unsustainable, and the suit was not barred by limitation.</description>
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