Just a moment...

Top
Help
AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

1935 (2) TMI 1

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....decrees to which reference has been made. 2. The facts of the case are shortly these. A preliminary mortgage decree was obtained on May 7, 1917, which was amended in some respects, not material to be particularised, on May 22, 1917. 3. There were a number of mortgagors interested in different. villages comprised in the mortgage, and some of them appealed to the High Court against the preliminary decree. There were in fact two such appeals. One appeal succeeded, with the result that certain villages were excluded from the decree, and the suit of the mortgagee was dismissed as against those appellants., So far as they were concerned, that was the end of the matter. 4. There was a second appeal, by which certain of the mortgagors soug....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etition, he presented it in the Court of the Subordinate Judge at Basti. When that application came on it was objected to upon the ground that it was out of time and barred by Article 181 of the Indian Limitation Act, three years since June 7, 1920, having expired. 10. The decree-holder, however, sought to escape from that defence by alleging that he was entitled to the exclusion of three periods in computing the prescribed period. The first period was from December 23, 1920, to November '8, 1921, while he was seeking execution under the preliminary decree which, he contended, ought to be excluded in computing the prescribed period under the provisions of Section 14 of the Indian Limitation Act. The second period was from May 20, 192....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....per Court on June 20, 1923, and that the Additional Subordinate Judge was the proper Judge to deal with it; and, lastly, that the Court had a general judicial jurisdiction, outside the Indian Limitation Act, to relieve a suitor from the provisions of the Act in a: case where hardship is established. 13. It will be convenient to call attention to the provisions of the relevant sections of the Indian Limitation Act. They are Sections 3, 4 and 14 (2). By Section 3 it. is. provided : Subject to the provisions contained in sections 4 to 25 (inclusive), every suit instituted, appeal preferred, and application made, after the period of limitation prescribed therefor by the first schedule shall be dismissed, although limitation has; not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at particular period. 18. The second period is the period of the long vacation. In regard to that matter, the appellants seem to their Lordships to be in a position which is in the nature of a dilemma. It is to be noted that there is a marked distinction in form between Section 4 and Section 14. The language employed in Section 4 indicates that it has nothing to do with computing the prescribed period. What the section provides is that, where the period prescribed expires on a day when the Court is closed, notwithstanding that fact, the application may be made on the day that the Court reopens; so that there is nothing in the section which alters the length of the prescribed period : whereas in Section 14, and other sections of a similar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of Section 4 is such that it seems to their Lordships to be impossible to apply it to a case like the present. What it provides is that, where the period of limitation prescribed expires on a day when the Court is closed, the application may be made on the day when the Court reopens. In their Lordships' view that means the proper Court in which the application ought to have been made, and on that view of it, it is impossible to say that this application was made to the proper Court on the day on which that Court reopened. Therefore, on either view of the case, the appellants necessarily fail in regard to that period. 21. That would be enough to dispose of the appeal but for the fact that two further points have been put before thei....