https://www.taxtmi.com/caselaws?id=282566 A petition for redemption rejected as premature under the Punjab Redemption of Mortgages Act, 1913 was still treated as a proceeding under the Act, because the statutory character of the order depended on its substance rather than its form; on that basis, a second petition was barred by Section 13. Section 12 was not limited to orders expressly decided on the merits, but its application turned on whether a civil suit was in substance to set aside the Collector's order. Where redemption was refused only because the right had not yet accrued, failure to sue within one year did not extinguish the mortgagor's later civil right to redeem. en-us Thu, 28 Jan 1943 00:00:00 +0630 Tue, 13 Aug 2019 12:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282566 A petition for redemption rejected as premature under the Punjab Redemption of Mortgages Act, 1913 was still treated as a proceeding under the Act, because the statutory character of the order depended on its substance rather than its form; on that basis, a second petition was barred by Section 13. Section 12 was not limited to orders expressly decided on the merits, but its application turned on whether a civil suit was in substance to set aside the Collector's order. Where redemption was refused only because the right had not yet accrued, failure to sue within one year did not extinguish the mortgagor's later civil right to redeem. Case-Laws Indian Laws Thu, 28 Jan 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=282566