1996 (2) TMI 532

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.... of Kerala had held that the limitation to lay the suit started to the appellants on January 1, 1968 when the igh Court had earlier delivered the judgment quashing the assessment of agricultural income tax upon the estate of Raja Mananikraman and his estate is liable only to the extent of 1/693 share of that estate. The facts are not in dispute. The agricultural Income Tax Officer has made an asse....

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....creed by the trial court in 1976. But on appeal, as stated earlier, the Division Bench held that it was barred by limitation. Thus this appeal by special leave. Shri A.S. Nambiar, the learned senior counsel appearing for the appellants contended that the appellants had discovered the mistake on October 5, 1971 when this Court dismissed the appeal filed by the State against the orders passed ln O.....

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....ll be dismissed although limitation has not been set up as a defence." Therefore, if any period of limitation is to be excluded from the prescribed period of limitation, the party necessarily has to satisfy any of the appropriate provisions in Section 4 to 24 of the Limitation Act, 1963. This is not one of such cases. Under those circumstances, the limitation having begun to run from January....