https://www.taxtmi.com/caselaws?id=456798 Section 14(2) of the Limitation Act, 1963 applies only to a prior civil proceeding prosecuted with due diligence and in good faith before a court unable to entertain it for want of jurisdiction or a like cause. A proceeding before a certifying officer or appellate authority under the Industrial Employment (Standing Orders) Act, 1946 is not a civil proceeding for this purpose, even though the authority may exercise limited civil-court powers under Section 11. The same character applies to the appellate stage, and later resort to writ proceedings does not alter that nature. Time spent before the Labour Court could not therefore be excluded, and the belated appeal remained time-barred. en-us Wed, 08 Sep 1971 00:00:00 +0530 Fri, 16 Aug 2024 11:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456798 Section 14(2) of the Limitation Act, 1963 applies only to a prior civil proceeding prosecuted with due diligence and in good faith before a court unable to entertain it for want of jurisdiction or a like cause. A proceeding before a certifying officer or appellate authority under the Industrial Employment (Standing Orders) Act, 1946 is not a civil proceeding for this purpose, even though the authority may exercise limited civil-court powers under Section 11. The same character applies to the appellate stage, and later resort to writ proceedings does not alter that nature. Time spent before the Labour Court could not therefore be excluded, and the belated appeal remained time-barred. Case-Laws Indian Laws Wed, 08 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456798