The Tax Publishers2021 TaxPub(DT) 3230 (SC) : (2021) 432 ITR 0206

CONSTITUTION OF INDIA, 1950

Article 139

Though due to improvement in Covid-19 pandemic situation and functioning of all courts and Tribunals either physically or by virtual mode, order of Supreme Court extending period of limitation prescribed under general law or special law was come to an end, thus, the Supreme Court issued directions regarding limitation period.

Conferment on the Supreme Court of powers to issue certain writs - Extension of period of limitation prescribed under general law or special law due to Covid-19 pandemic - Functioning of all Courts and Tribunals either physically or by virtual mode - Directions regarding limitation period

Due to Covid-19 pandemic, Supreme Court took suo motu cognizance of situation arising from difficulties that might be faced by litigants across the country in filing petitions/applications/suits/appeals/all other proceedings within period of limitation prescribed under general law of limitation or under any special laws (both Central or State). Therefore, the Supreme Court extended the period of limitation prescribed under the general law or special laws whether compoundable or not with effect from 15-3-2020 till further orders. Held: There was considerable improvement in the situation. Lockdown had been lifted and the country was returning to normalcy. Further that, all the courts and Tribunals were functioning either physically or by virtual mode. The order had served its purpose and in view of the changing scenario relating to the pandemic, the extension of limitation should come to an end. Therefore, following directions were issued that in computing the period of limitation for any suit, appeal, application or proceeding, the period from 15-3-2020 till 14-3-2021 should stand excluded. Further, in cases where the limitation would have expired during the period between 15-3-2020 till 14-3-2021, notwithstanding the actual balance period of limitation remaining, all persons should have a limitation period of 90 days from 15-3-2021 till 14-3-2021 should also stand excluded in computing the periods prescribed under sections 23(4) and 29A of the Arbitration and Conciliation Act, 1996, section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribed period(s) of limitation for instituting proceedings, outer limits (within which the court or Tribunal could condone delay) and termination of proceedings.

REFERRED :

FAVOUR : Direction issued.

A.Y. :



IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL JURISDICTION

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