The Assistant General Manager vs S. Saradamani on 25 May, 2021
In Sales Tax Officer
v. M.D.Abraham (1974 KLT 244), this Court held that if the
applicant could have discovered the mistake with reasonable
diligence that will suffice to start the running of the time against
him. Where a plaint or application is prima facie time barred the
initial burden lies on the plaintiff or applicant to make out the
circumstances which would prevent the statute from having its
normal effect. The plaintiff/applicant shall have to aver in the
plaint/application, the date on which he discovered the fraud or
mistake, as the case may be, and shall also have to aver that with
reasonable diligence, he could not have discovered it prior to that
date.