https://www.taxtmi.com/caselaws?id=42834 Article 58 of the Limitation Act, 1963 requires a declaratory suit to be filed within three years from the date the right to sue first accrues. An initial excise demand that immediately affected the plaintiff's rights constituted the complete cause of action, so limitation began then and was not postponed by a later reminder or revisional step. The doctrine of merger did not apply because the appeal against the original demand was not entertained and was dismissed as time-barred, particularly where the scheme then provided no power to condone delay. en-us Wed, 25 Jul 1990 00:00:00 +0530 Mon, 14 Jun 2010 15:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42834 Article 58 of the Limitation Act, 1963 requires a declaratory suit to be filed within three years from the date the right to sue first accrues. An initial excise demand that immediately affected the plaintiff's rights constituted the complete cause of action, so limitation began then and was not postponed by a later reminder or revisional step. The doctrine of merger did not apply because the appeal against the original demand was not entertained and was dismissed as time-barred, particularly where the scheme then provided no power to condone delay. Case-Laws Central Excise Wed, 25 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42834