https://www.taxtmi.com/caselaws?id=286305 In a suit for accounts, appellate jurisdiction is governed by the valuation stated in the plaint unless the court has made a precise statutory determination and the plaint is formally amended; a party's conduct cannot confer jurisdiction contrary to statute, and there is no estoppel against statute. On limitation, section 5 of the Indian Limitation Act permits judicial discretion to extend time where the delay is explained on the record, and a separate formal application is not indispensable if the material already shows sufficient cause. Applying these principles, the lower appellate court's dismissal was set aside, the appeal was allowed, and the matter was remanded for disposal according to law. en-us Tue, 06 Jan 1959 00:00:00 +0530 Thu, 20 Feb 2020 10:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286305 In a suit for accounts, appellate jurisdiction is governed by the valuation stated in the plaint unless the court has made a precise statutory determination and the plaint is formally amended; a party's conduct cannot confer jurisdiction contrary to statute, and there is no estoppel against statute. On limitation, section 5 of the Indian Limitation Act permits judicial discretion to extend time where the delay is explained on the record, and a separate formal application is not indispensable if the material already shows sufficient cause. Applying these principles, the lower appellate court's dismissal was set aside, the appeal was allowed, and the matter was remanded for disposal according to law. Case-Laws Indian Laws Tue, 06 Jan 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286305