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Gujarat High Court

Sajjan India Limited vs Murlidhar Tiwari on 6 August, 2018

Author: Akil Kureshi

Bench: Akil Kureshi, B.N. Karia

          C/FA/533/2018                                        JUDGMENT



            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                          R/FIRST APPEAL NO. 533 of 2018


FOR APPROVAL AND SIGNATURE:


HONOURABLE MR.JUSTICE AKIL KURESHI

and
HONOURABLE MR.JUSTICE B.N. KARIA

==========================================================

1     Whether Reporters of Local Papers may be allowed to
      see the judgment ?

2     To be referred to the Reporter or not ?

3     Whether their Lordships wish to see the fair copy of the
      judgment ?

4     Whether this case involves a substantial question of law
      as to the interpretation of the Constitution of India or any
      order made thereunder ?

==========================================================
                              SAJJAN INDIA LIMITED
                                     Versus
                               MURLIDHAR TIWARI
==========================================================
Appearance:
MR DIPAK R DAVE(1232) for the PETITIONER(s) No. 1
MR RAXIT J DHOLAKIA(3709) for the RESPONDENT(s) No. 1
==========================================================

    CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
           and
           HONOURABLE MR.JUSTICE B.N. KARIA

                                 Date : 06/08/2018

                        ORAL JUDGMENT

(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)

1. Appellant­original   plaintiff   has   challenged   the  Page 1 of 7 C/FA/533/2018 JUDGMENT judgment   and   decree   dated   24.11.2017   passed   by   the  learned Additional Senior Civil Judge, Ankleshwar, in  Special Civil Suit No.22 of 2016.  By such judgment,  the learned Judge was pleased to reject the plaint of  the   appellant­original   plaintiff   in   exercise   of  powers under Order 7 Rule 11 of Civil Procedure Code  on the ground that the suit was barred by limitation.

2. Brief facts are as under.

3. Appellant   is   a   registered   company.   The  respondent   was   appointed   by   the   appellant   as   a  supervisor   at   its   factory   at   Ankleshwar   under   an  appointment   order   dated   19.02.2001.     In   course   of  time,   he   was   promoted   as   manager.   According   to   the  plaintiff,   as   per   the   averments   made   in   the   suit,  during his tenure as an employee, the defendant was  granted   various  amounts   by  way   of  advance.    By   the  end of calender year 2012, the total lending by the  plaintiff to the defendant reached Rs.19 lakhs.   As  per   the   understanding   between   the   parties,   such  amount   would   carry   interest   at   the   rate   of   6%   per  annum. There would be penal interest at the rate of  18%   per  annum.    The   defendant   had  agreed   that  such  Page 2 of 7 C/FA/533/2018 JUDGMENT advances and the interest would be recovered out of  the salary and other emoluments of the employee.  The  plaintiff maintained a mutual current account in the  books of account in respect of advances made to the  defendant and the interest and the repayment of the  advances   were   adjusted   out   of   the   salary   and   other  emoluments   of   the   defendant.     As   on   the   close   of  accounting year 2012­13, aggregate Rs.16,97,534/­ was  due   and   payable   by   the   defendant   to   the   plaintiff.  The defendant tendered his letter of resignation to  the   plaintiff   on   22.02.2013.     Such   resignation   was  accepted under a letter dated 15.03.2013 making the  resignation   effective   from   22.02.2013.     Under   the  same letter, the plaintiff had also conveyed to the  defendant that sizable sum of advances and interest  was outstanding due and payable by the defendant to  the   plaintiff.     Subsequently,   the   plaintiff   also  issued a legal notice to the defendant on 11.04.2013  seeking recoveries of the outstanding amounts.   The  defendant   did   not   make   the   payment   thereof   and   the  plaintiff therefore filed the said suit on 01.04.2016  for   a   recovery   of   sum   of   Rs.22,26,331/­   which  included the calculation of interest till the date of  Page 3 of 7 C/FA/533/2018 JUDGMENT the suit and prayed for a decree to the tune of the  said sum to be paid by the defendant with interest.  

4. The   defendant   appeared   and   filed   application  Exh.13   urging   the   Court   to   reject   the   plaint   under  Order   7   Rule   11   of   Civil   Procedure   Code   on   two  grounds.     One   that   the   suit   was   insufficiently  stamped, and two; that it was barred by limitation.  It   was   pointed   out   that   the   suit   was   filed   on  01.04.2016   whereas   the   notice   for   recovery   of  outstanding dues was issued on 15.03.2013.  The suit  was therefore beyond a period of limitation of three  years prescribed for filing such a suit.  

5. The Trial Court by the impugned judgment negated  the first ground raised by the defendant but accepted  the second.   The plaint came to be rejected on the  ground   that   the   same   was   barred   by   limitation.  Curiously, the Trial Court referred to the entry 19  to the schedule to the Limitation Act, 1963, to come  to   the   conclusion   that   the   plaintiff   had   filed   the  suit   beyond   the   period   of   limitation.     The   Trial  Court   was   of   the   opinion   that   suit   which   is   filed  after the period of limitation has expired, would be  Page 4 of 7 C/FA/533/2018 JUDGMENT barred by law and therefore, required to be rejected. 

6. We have heard learned advocates for the parties  and perused the documents on record.  Short question  is   whether   in   facts   of   the   case,   the   Trial   Court  could have rejected the plaint on the ground that the  suit   was   barred   by   limitation.     According   to   the  plaintiff,   as   averred   in   the   plaint,   the   defendant  had received large amounts of advances while he was  in employment.  Such advances would be repaid with 6%  interest from the salary and other emoluments of the  employee.  A running open account was maintained for  such purpose.  The employee resigned with effect from  22.03.2013.  However, sizable amount of advances with  interest   remained   unpaid.     As   on   the   close   of   the  year, such amount with interest has swelled to more  than Rs.16 lakhs.  

7. Entry 19 of the schedule to the Limitation Act,  prescribes the period of limitation for money lent.  Limitation   for   filing   the   suit   for   such   purpose   is  three years and the time from which the period begins  to run is when the loan is made.   Such entry would  obviously   apply   in   a   case   where   one   time   loan   is  Page 5 of 7 C/FA/533/2018 JUDGMENT given and there is no further modality of repayment  thereof   agreed   between   the   parties.     The   advances  made by the employer to the employee in the present  case   was   spread   over   a   period   of   time   with   mutual  understanding that the same would be recovered from  the salary and other emoluments of the employee with  interest   at   the   rate   of   6%   per   annum.     For   such  purpose, on mutual agreement, the employer maintained  a   current   account   in   the   books   of   accounts   which  would   be   revised   from   time   to   time.     Clearly   the  Trial   Court   erred   in   applying   the   prescription   of  entry 19 to the schedule to the Limitation Act.   As  correctly   argued   by   the   learned   counsel   for   the  appellant,   entry­1   which   forms   part   of   Part­I  pertaining to suit relating to accounts has applied. 


                PART I­SUITS RELATING TO ACCOUNTS

     Description of suit   Period     of Time from which period begins
                           limitation    to run
1 For the balance due on a Three years      The close of the year in which
  mutual, open and current                  the last item admitted or proved
  account where there have                  is entered in the account; such
  been reciprocal demands                   year to be computed as in the
  between the parties.                      account.

8. The   suit   was   for   balance   due   for   the   open  current account.   The period of limitation is three  years   but   most   significantly,   the   time   from   the  Page 6 of 7 C/FA/533/2018 JUDGMENT period would begun to run is the close of the year in  which the last item admitted or approved is entered  in the account, such year to be computed as a year in  the account.  For all purposes therefore the year in  question happened to be the accounting year 2012­13  and   the   close   of   the   year   would   be   on   31.03.2013.  The Trial Court therefore committed a serious error  in rejecting the plaint on the ground of limitation.  We have, for the purpose of this order proceeded on  the basis of averments made in the suit.  Nothing as  noted in this order will prevent the defendant from  contesting   such   averments   during   the   trial,   and  establishing all his defenses.    

9. Impugned   judgment   and   decree   are   therefore   set  aside.  First Appeal is allowed.  Suit is restored to  the Trial Court.         

     

(AKIL KURESHI, J) (B.N. KARIA, J) ANKIT SHAH Page 7 of 7