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    <title>2019 (12) TMI 1513 - Supreme Court</title>
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    <description>Section 19 of the Limitation Act, 1963 applies only where the last payment is made before expiry of limitation and the requisite acknowledgment facts are specifically pleaded; on the pleaded case, that benefit was unavailable and the suit remained time-barred. Section 14 exclusion also failed because the earlier proceedings were not prosecuted by the same party in a proceeding hit by want of jurisdiction or a similar defect. The review challenge to interest under the 1993 delayed payments law and to maintainability of the connected appeal disclosed no error apparent, as the issues had already been decided on merits and could not be reopened in review.</description>
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    <pubDate>Wed, 18 Dec 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=296306</link>
      <description>Section 19 of the Limitation Act, 1963 applies only where the last payment is made before expiry of limitation and the requisite acknowledgment facts are specifically pleaded; on the pleaded case, that benefit was unavailable and the suit remained time-barred. Section 14 exclusion also failed because the earlier proceedings were not prosecuted by the same party in a proceeding hit by want of jurisdiction or a similar defect. The review challenge to interest under the 1993 delayed payments law and to maintainability of the connected appeal disclosed no error apparent, as the issues had already been decided on merits and could not be reopened in review.</description>
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      <pubDate>Wed, 18 Dec 2019 00:00:00 +0530</pubDate>
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