https://www.taxtmi.com/caselaws?id=283522 Under Article 181 of the Limitation Act, 1908, limitation for restitution under Section 144 of the Code of Civil Procedure begins when the right to apply first accrues. That right arises as soon as the lower appellate court varies or reverses the trial court's decree, because the application lies to the court of first instance on that basis. A later appeal to the High Court does not postpone accrual of the right or extend limitation, and hardship or convenience cannot add a saving not found in the statute. The restitution applications were therefore treated as time-barred. en-us Wed, 02 May 1928 00:00:00 +0530 Thu, 26 Sep 2019 17:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283522 Under Article 181 of the Limitation Act, 1908, limitation for restitution under Section 144 of the Code of Civil Procedure begins when the right to apply first accrues. That right arises as soon as the lower appellate court varies or reverses the trial court's decree, because the application lies to the court of first instance on that basis. A later appeal to the High Court does not postpone accrual of the right or extend limitation, and hardship or convenience cannot add a saving not found in the statute. The restitution applications were therefore treated as time-barred. Case-Laws Indian Laws Wed, 02 May 1928 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283522