while observing that the part payments amounted to
acknowledgement and would extend the period of limitation, held that
since, admittedly, there was a part payment ... liability,
which would afford a fresh period of limitation:
―8. Section 19(1) of the Limitation Act, 1908, provides that where,
before the expiration
Limitation Act has to be made within the
period of limitation and need not be accompanied by any promise
to pay. If an acknowledgment shows ... unconditional.
xxxx xxxx xxxx
65. Section 18 of the Limitation Act speaks of an
acknowledgment in writing of liability, signed by the party against
whom
Limitation Act has to be made within the
period of limitation and need not be accompanied by any promise
to pay. If an acknowledgment shows ... unconditional.
xxxx xxxx xxxx
65. Section 18 of the Limitation Act speaks of an
acknowledgment in writing of liability, signed by the party against
whom
limitation, should not also be
construed as an acknowledgment to attract Section 18 of the
Limitation Act. In Gaurav Hargovindbhai Dave [Gaurav
Hargovindbhai Dave ... corporate debtor for 2016-2017, as
observed above, constitute acknowledgment of liability which
extended the limitation by three years, apart from the fact that
which got dishonoured, would
tantamount to an acknowledgment of debt and liability and the period
of limitation would stand extended by virtue of Section ... title or liability, a
fresh period of limitation shall be computed from the time when the acknowledgment was so
signed.
(2) Where the writing containing
Appeal (civil) 2259 of 1999], to emphasize that the acknowledgment of
debt extends the limitation period, suggesting that ATC's claim was
Signature
respondents urged that
although the issue of limitation was not canvassed before the Probate
Court, he acknowledged the legal proposition of law that the issue
view of Section 18 of the
Limitation Act. It has been submitted that if the debt has been
acknowledged after three years ... expiry of three years of whether there was
any acknowledgement during the period of the limitation or any factor
which extended the limitation
that the refund application is beyond the limitation is, thus, untenable.
Moreover, the impugned order itself acknowledges that the said amount is
over and above ... have rejected the prayer for EDD refund.
20. Thus, the period of limitation for seeking refund of customs duty under
Section 27 of the Customs
petitioner for any period prior to 07.12.2005 are
barred by limitation as the petition was only moved on 08.12.2008.
These submissions, amongst others, are also ... respondent
company till April, 2010, which acknowledgement of debt extends the
period of limitation under Section 18 of The Limitation Act, 1963. It
is further
