Topic

limitation

Limitation in Indian law refers to the statutory time periods within which legal proceedings must be initiated, beyond which claims may be barred unless excused by law.

82 articlesLatest 2 hours ago
Section 138 NI Act | Premature Complaint Before 15-Day Notice Period Expires Is Nullity; Fresh Filing Allowed With Condonation : Allahabad HC
Case Law Analysis
|Allahabad High Court

Section 138 NI Act | Premature Complaint Before 15-Day Notice Period Expires Is Nullity; Fresh Filing Allowed With Condonation : Allahabad HC

The Allahabad High Court ruled that a Section 138 complaint filed before the 15-day notice period expires is a nullity, quashing the summoning order. Following Yogendra Pratap Singh, the court held the complainant may file a fresh complaint within two months with condonation of delay, balancing procedural rigour with the right to prosecute.

Wakf Act, 1954 | Gazette Notification Creates Presumptive Title Unchallengeable After One-Year Limitation; SC Restores Injunction for Mafi Inam Lands : SC
|Supreme Court of India

Wakf Act, 1954 | Gazette Notification Creates Presumptive Title Unchallengeable After One-Year Limitation; SC Restores Injunction for Mafi Inam Lands : SC

The Supreme Court ruled that a Gazette notification under the Wakf Act, 1954 creates a presumptive title to wakf property that becomes unchallengeable after the one-year limitation period. This restored a permanent injunction for the Telangana Wakf Board over Mafi Inam lands adjoining the Qutub Shahi Mosque, prevailing over later revenue records and pattadar passbooks.

Section 56(2)(x) IT Act | Rights Issue Price Differential Not Taxable If Shareholding Static; Section 148A Notice Void Sans Timely Info : Bombay HC
Case Law Analysis

Section 56(2)(x) IT Act | Rights Issue Price Differential Not Taxable If Shareholding Static; Section 148A Notice Void Sans Timely Info : Bombay HC

The Bombay HC quashed reassessment for AY 2020-21, ruling a Section 148A(1) notice invalid where mandatory information was furnished post-limitation. On merits, the Court held Section 56(2)(x) inapplicable to proportionate rights allotments with unchanged shareholding and no disproportionate benefit - a mere issue price vs. FMV differential is not taxable in such cases.

Permissive Use by Family Member Cannot Ripen into Adverse Possession; Burden of Proof Never Shifts : Bombay HC
Case Law Analysis
|Bombay High Court

Permissive Use by Family Member Cannot Ripen into Adverse Possession; Burden of Proof Never Shifts : Bombay HC

The Bombay HC ruled that permissive use by a relative cannot mature into adverse possession regardless of duration, placing the burden of proof squarely on the claimant. The court also held that an encroachment suit survives technical defects in property description and that the limitation period does not commence against permissive possession.

Limitation for Maintenance Arrears Under Section 125(3) CrPC Starts from Date of Order | Rajasthan High Court Clarifies : Raj HC
Case Law Analysis
|Rajasthan High Court

Limitation for Maintenance Arrears Under Section 125(3) CrPC Starts from Date of Order | Rajasthan High Court Clarifies : Raj HC

The Rajasthan High Court ruled that the twelve-month limitation for recovering maintenance arrears under Section 125(3) CrPC begins from the date of the maintenance order, not from when each arrear accrued. This allows claimants to recover arrears for up to a year preceding the order, even if the arrears span a longer period, benefiting maintenance seekers and defining the liability of payers.

Section 17 Registration Act | Unregistered Agreement Admissible for Specific Performance, Burden of Forgery on Challenger : Madras HC
Case Law Analysis
|Madras High Court

Section 17 Registration Act | Unregistered Agreement Admissible for Specific Performance, Burden of Forgery on Challenger : Madras HC

The Madras High Court upheld the trial court’s specific performance decree, holding that an unregistered resale agreement is enforceable under the proviso to Section 17 of the Registration Act, 1908, and that the party alleging forgery bears the burden of proof. It further held that the suit was not barred by limitation.

Limitation for refund claim under Sec 27(1B)(c) Customs Act starts from communication of order | CESTAT Chennai upholds appellate authority : CESTAT
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Limitation for refund claim under Sec 27(1B)(c) Customs Act starts from communication of order | CESTAT Chennai upholds appellate authority : CESTAT

The CESTAT Chennai bench held that the limitation period for a refund claim under Section 27(1B)(c) Customs Act starts from communication of the order, not its mere passage. This clarifies refund timing for importers and exporters after provisional assessments, preventing premature time-bar rejections.