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Articles 97–100 of the Schedule to the Limitation Act, 1963: pre-emption, suits after execution orders, setting aside court sales and certain orders

A suit to enforce a right of pre-emption (Article 97) has one year from when the purchaser takes physical possession of the whole or part of the property sold, or, where the...

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October 2, 2026
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Last updated: October 2026Verified against: Government sources

Part IX of the First Division of the Schedule to the Limitation Act, 1963 groups miscellaneous suits, and its first four Articles each give a short period of one year. They cover a right of pre-emption, a suit after an order in execution proceedings, a suit to set aside a sale held by a civil or revenue court, and a suit to alter or set aside certain orders. Each has its own starting point, and one year goes quickly.

The text below follows the consolidated text of the Act consulted (latest amendment shown: Act 46 of 1999). Later amendments should be checked.

Where these Articles sit

Articles 97 to 100 are in the First Division (suits), Part IX (suits relating to miscellaneous matters). They are used by purchasers at auctions, judgment-debtors, co-owners with pre-emption rights and persons whose claim to attached property was rejected. A legal dispute resolution review of the order, the sale papers and the dates is the usual first step. Our guide to how the Schedule is laid out explains the three columns.

Copied as printed:

ArticleDescription of suitPeriod of limitationTime from which period begins to run
97To enforce a right of pre-emption whether the right is founded on law or general usage or on special contract.One year.When the purchaser take under the sale sought to be impeached, physical possession of the whole or part of the property sold, or, where the subject matter of the sale does not admit of physical possession of the whole or part of the property, when the instrument of sale is registered.
98By a person against whom an order referred to in rule 63 or in rule 103 of Order XXI of the Code of Civil Procedure, 1908 (5 of 1908), or an order under section 28 of the Presidency Small Cause Courts Act, 1882 (15 of 1882), has been made, to establish the right which he claims to the property comprised in the order.One year.The date of the final order.
99To set aside a sale by a civil or revenue court or a sale for arrears of Government revenue or for any demand recoverable as such arrears.One year.When the sale is confirmed or would otherwise have become final and conclusive had no such suit been brought.
100To alter or set aside any decision or order of a civil court in any proceeding other than a suit or any act or order of an officer of Government in his official capacity.One year.The date of the final decision or order by the court or the date of the act or order of the officer, as the case may be.

Two printing points. Article 97 reads "When the purchaser take under the sale", where "takes" is plainly meant. In Article 98, the words "an order referred to in rule 63 or in rule 103" were substituted in 1964, according to the footnote, for "an order under rule 63 or rule 103"; this article quotes the text as printed.

Article by Article with dates

Under section 12(1), the day from which the period is reckoned is excluded. One year from a date ends on the same date a year later.

Article 97: right of pre-emption. The right may be founded on law, general usage or special contract. The period starts when the purchaser takes physical possession of the whole or part of the property sold. If the purchaser takes possession of a house on 8 October 2023, the one year ends on 8 October 2024. Where the subject matter does not admit of physical possession (the print says "of the whole or part of the property"), the period starts when the instrument of sale is registered. If the instrument is registered on 2 May 2024, the year ends on 2 May 2025. The Act does not say which things do not admit of physical possession; read the Article with the nature of the property in mind. Under section 8, nothing in section 6 or section 7 applies to suits to enforce rights of pre-emption; see our article on sections 7 to 9.

Article 98: after an Order XXI order. The Article is for a person against whom an order referred to in rule 63 or rule 103 of Order XXI of the Code of Civil Procedure, 1908, or an order under section 28 of the Presidency Small Cause Courts Act, 1882, has been made, to establish the right claimed to the property in the order. The period is one year from "the date of the final order". If the final order is dated 17 January 2024, the year ends on 17 January 2025. The print refers to the Presidency Small Cause Courts Act, 1882, and is not brought up to date on it; check the current law for the corresponding provision. For the execution process, see our post on execution of a decree.

Article 99: setting aside a sale. The suit is to set aside a sale by a civil or revenue court, or a sale for arrears of Government revenue or any demand recoverable as such arrears. The period starts "when the sale is confirmed or would otherwise have become final and conclusive had no such suit been brought". A sale confirmed on 22 August 2023 gives an end date of 22 August 2024. This is the suit route. An application to set aside a sale in execution of a decree is separately governed by Article 127, covered in our article on Articles 124 to 129; section 15(4) of the Act excludes, in a suit for possession by a purchaser at a sale in execution of a decree, the time during which a proceeding to set aside the sale has been prosecuted (see section 15).

Article 100: altering or setting aside a decision or order. The suit is to alter or set aside a decision or order of a civil court in any proceeding other than a suit, or an act or order of an officer of Government in his official capacity. The period starts on "the date of the final decision or order by the court or the date of the act or order of the officer, as the case may be". A final order of 11 November 2023 gives an end date of 11 November 2024. The print does not list which proceedings or officers qualify; the words of the Article are the test.

What can change the count

  • Section 6: a legal disability when the period starts can postpone the count, but not for a pre-emption suit (section 8). See section 6.
  • Section 14: time spent bona fide in a court without jurisdiction may be excluded. See section 14.
  • Section 17: fraud or mistake can delay the start. See section 17.
  • Section 4: a suit may be filed on the day the court re-opens if the last day fell when it was closed.
  • Section 5 does not help a suit. It applies to appeals and applications only.

Special laws

Section 29(2) provides that where a special or local law prescribes a different period, that period applies. Revenue-recovery, tax-recovery and bank-recovery sales may follow their own laws and forums; this article states none of those periods.

Checklist

  1. Match the claim to the Article: pre-emption, Order XXI order, court sale or other order.
  2. For Article 97, record whether physical possession was taken, and when, or when the instrument was registered.
  3. For Articles 98 to 100, keep certified copies of the final order or the confirmation of sale.
  4. Compute the end date with section 12(1) in mind.
  5. File early: one year is a short period.

Need help with a court sale or a pre-emption claim?

Short periods leave little room for error. We can help you read the order, set out the dates and plan the next step through legal dispute resolution while the year is still running.

Key takeaways

  • Articles 97 to 100 each give one year.
  • Pre-emption runs from the purchaser taking physical possession, or from registration where the property does not admit of physical possession.
  • A suit after an Order XXI order runs from the final order; a suit to set aside a court sale from confirmation.
  • Article 98 refers to the Presidency Small Cause Courts Act, 1882 as printed; check the current law.
  • Section 5 does not extend the time to file a suit; a special or local law may fix a different period; later amendments should be checked.

Read next

Disclaimer: Based on a consolidated text of the Limitation Act, 1963 and its Schedule whose latest amendment shown is Act 46 of 1999, as consulted on 2 October 2026. A special or local law may fix a different period; later amendments and the current procedural law should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Articles 97

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is the limitation period for setting aside a court sale by suit?

Article 99 gives one year from when the sale is confirmed or would otherwise have become final and conclusive had no such suit been brought.

When does the period start for a pre-emption suit?

Under Article 97, when the purchaser takes physical possession of the whole or part of the property sold, or, where the subject matter does not admit of physical possession, when the instrument of sale is registered.

A penalty is the visible cost of a delay; the lost time and credibility are the larger part.

— TaxClue Compliance Desk

Articles 97: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Article 99 gives one year from when the sale is confirmed or would otherwise have become final and conclusive had no such suit been brought.

Under Article 97, when the purchaser takes physical possession of the whole or part of the property sold, or, where the subject matter does not admit of physical possession, when the instrument of sale is registered.

A suit by a person against whom an order referred to in rule 63 or rule 103 of Order XXI of the Code of Civil Procedure, 1908, or an order under section 28 of the Presidency Small Cause Courts Act, 1882, has been made, to establish the right claimed. The period is one year from the date of the final order.

Yes. That is Article 127, in the Third Division.

It covers a decision or order of a civil court in any proceeding other than a suit, and an act or order of a Government officer in his official capacity.

No. Section 5 applies to appeals and applications, not suits.