https://www.taxtmi.com/caselaws?id=776521 Mandatory prior notice under Section 80 CPC was required before proceeding against the State instrumentality, and absence of such notice rendered the suit and decree unenforceable against it. The Court also held that the Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993 did not apply to a 1985 transaction, so compound interest could not be imposed on the appellant or extended beyond the statutory buyer. A post-decree Section 21 Limitation Act impleadment could not cure the defect after the trial court had become functus officio, making the execution order unsustainable. The impugned judgment and execution orders were set aside and recovery directed to be refunded. en-us Tue, 05 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776521 Mandatory prior notice under Section 80 CPC was required before proceeding against the State instrumentality, and absence of such notice rendered the suit and decree unenforceable against it. The Court also held that the Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993 did not apply to a 1985 transaction, so compound interest could not be imposed on the appellant or extended beyond the statutory buyer. A post-decree Section 21 Limitation Act impleadment could not cure the defect after the trial court had become functus officio, making the execution order unsustainable. The impugned judgment and execution orders were set aside and recovery directed to be refunded. Case-Laws Indian Laws Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776521