Does Section 14 of the Limitation Act apply to appeals under special enactments?

Yes. The benefit extends even to special enactments provided the applicability of Sections 4 to 24 is not expressly barred by that law. But the five conditions set out in Consolidated Engineering Enterprises must co-exist, and Section 14 will not assist a party guilty of negligence or inaction.

Prevention of Money Laundering Act, 2002 — s.42 — Limitation Act, 1963 — ss.5, 14, 29(2) — Appeal to High Court — Condonation of delay — Exclusion of time — Prevention of Money Laundering Act, 2002 — s.42 — Appeal to High Court — Outer limit of 120 days — Held: An appeal against an order of the Appellate Tribunal lies within sixty days, and may be filed within a further period not exceeding sixty days on sufficient cause. No appeal can be entertained after the expiry of this total 120 days. (¶7) Limitation Act, 1963 — s.14 — Exclusion of time — Applicability to special enactments — Held further: The benefit of Section 14 extends even to special enactments, provided the applicability of Sections 4 to 24 is not expressly barred. The five conditions set out in Consolidated Engineering Enterprises must co-exist before the section can be pressed into service. (¶14) Limitation Act, 1963 — s.14 — Same matter in issue — Due diligence and good faith — Held further: Where the final order of the Appellate Tribunal was never the subject matter of challenge in the earlier proceedings, the same matter in issue condition fails. A party who consciously ignored the statutory appeal is not prosecuting with due diligence and good faith. (¶24, 26) Limitation Act, 1963 — s.14 — Liberty to challenge — Limitation not automatically extended — Held further: Liberty granted while dismissing a special leave petition as withdrawn allows the final order to be challenged in appropriate proceedings, but does not automatically extend the period of limitation. Condonation of delay dismissed and the appeal rejected as not maintainable. (¶28, 30, 33)

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