https://www.taxtmi.com/caselaws?id=465170 Section 17 of the Limitation Act postpones limitation in a suit for relief from the consequences of mistake only until the mistake is discovered, or could with reasonable diligence have been discovered. Mere assertion of a later discovery date is insufficient where the surrounding records show earlier discoverability. On the available materials, including the ledger, schedule, loan register, statement of account and annual audit practice, the alleged overpayment could have been detected earlier with reasonable diligence. Applying strict construction of limitation statutes, the Delhi HC held that the suit for recovery was barred by limitation and that time ran from the date of payment, not the claimed date of discovery. en-us Tue, 16 Apr 1991 00:00:00 +0530 Tue, 09 Dec 2025 12:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465170 Section 17 of the Limitation Act postpones limitation in a suit for relief from the consequences of mistake only until the mistake is discovered, or could with reasonable diligence have been discovered. Mere assertion of a later discovery date is insufficient where the surrounding records show earlier discoverability. On the available materials, including the ledger, schedule, loan register, statement of account and annual audit practice, the alleged overpayment could have been detected earlier with reasonable diligence. Applying strict construction of limitation statutes, the Delhi HC held that the suit for recovery was barred by limitation and that time ran from the date of payment, not the claimed date of discovery. Case-Laws Indian Laws Tue, 16 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465170