THE LAW OF LIMITATION 385
Ques. This decision goes to the length of laying down that parties can vary the Law of Limitation by private agreement. This seems to overlook the provisions of sections 28 and 23 of the Contract Act.
(2) Proceedings under the Companies Act.
When a Company is being wound up and a liquidator is appointed to carry on the affairs of such Company, Section
186 of the Company’s Act provides that the liquidator may make an application to the Court for an order upon a person “to pay any moneys due from him to the Company.” Ordinarily there would have to be a suit. But to avoid multiplicity of suits this special proceedings is permitted by law.
Question is whether Limitation applies to such proceedings. It has been held that “money due” in section 186 meansmoneys due and recoverable in law, i.e., moneys not time-barred. This means that the Law of Limitation applies to such proceedings.
60 I. A. 13 (23)
(3) Proceedings under the Income Tax Act.
The Civil Courts in India have no jurisdiction in matters of public revenue.
They can have such jurisdiction only if a particular Revenue Act invests them with such jurisdiction. For example a provision will be found in section 66(3) of the Indian Income Tax Act of 1922. Under the section, a party aggrieved by an order of the Income Tax Officer in the matter of assessment may apply to him for stating a case to the High Court and if he refuses may apply to the High Court for an order compelling the Commissioner to state a case and refer it to the High Court.
There is a time-limit for such an application. But the Law of Limitation does not apply to it. The time-limit is the time-limit prescribed by the Income Tax Act and not by the Law of Limitation.
(4) Proceedings before the Commissioner of Workmen’s Compensation
The Workmen’s Compensation Act, 1923, provides for Compensation to be paid to workmen for injuries caused to them