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Sections 12–13 of the Limitation Act, 1963: Exclusion of the Day of Judgment, Time for Copies and a Pauper Application

Section 12(1) excludes the first day from which the period is reckoned. For an appeal, an application for leave to appeal, a revision or a review, section 12(2) also excludes the...

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

Section 12 opens Part III of the Limitation Act, 1963, which is about computing the period. It excludes the day from which the period is reckoned, and for appeals, revisions, reviews and applications to set aside an award it also excludes the time needed to get copies. Section 13 excludes the time spent on an unsuccessful application to sue or appeal as a pauper.

This article follows the consolidated text of the Act consulted (latest amendment shown: Act 46 of 1999). Later amendments should be checked before you rely on it.

Section 12(1): the first day is excluded

Section 12(1) reads: "In computing the period of limitation for any suit, appeal or application, the day from which such period is to be reckoned, shall be excluded."

This applies to every suit, appeal and application. If the third column of the Schedule says the period runs "from the date of the delivery of the goods", the day of delivery is not counted; counting begins the next day.

A date illustration with invented facts: goods are delivered to Mehta & Sons on 10 June 2023 and the period is three years from that date. The first day is excluded, so the three years are counted from 11 June 2023 and end on 10 June 2026. A plaint presented on 10 June 2026 is on the last day of the period.

Exclusion of the first day does not by itself decide the Schedule starting point, which is read from the Article that applies. To see how the Schedule is laid out, read how to read the periods of limitation. If the count for a dispute is close to the line, a dispute resolution consultation helps fix the exact last date.

Section 12(2): appeal, leave to appeal, revision and review

Section 12(2) reads: "In computing the period of limitation for an appeal or an application for leave to appeal or for revision or for review of a judgment, the day on which the judgment complained of was pronounced and the time requisite for obtaining a copy of the decree, sentence or order appealed from or sought to be revised or reviewed shall be excluded."

Two things are excluded:

  1. The day on which the judgment complained of was pronounced.
  2. The time requisite for obtaining a copy of the decree, sentence or order appealed from or sought to be revised or reviewed.

The proceedings covered are an appeal, an application for leave to appeal, a revision and a review of a judgment. A suit is not named in sub-section (2).

Section 12(3): copy of the judgment, and the 1999 omission

Section 12(3) says that where a decree or order is appealed from or sought to be revised or reviewed, or where an application is made for leave to appeal from a decree or order, the time requisite for obtaining a copy of the judgment "shall also be excluded".

In the print, three asterisks mark words that were omitted after "judgment". The footnote records that the words "on which the decree or order is founded" were omitted by Act 46 of 1999, section 33, with effect from 1 July 2002. So, as per the consolidated text consulted, the exclusion is of the time requisite for obtaining a copy of the judgment, without those words. This is the latest amendment the print shows.

So the sub-section adds the copy of the judgment to the copy of the decree or order excluded by sub-section (2).

Section 12(4): award

Section 12(4) says that in computing the period of limitation for an application to set aside an award, the time requisite for obtaining a copy of the award shall be excluded. The period itself for such an application is not set here; the Schedule and the law under which the award is made decide that. The Schedule has an entry for an application of this type, which is read as printed in the Third Division. For a view of the arbitration regime, see our post on commencement of arbitral proceedings, and note that section 29(2) applies where a special law sets its own period.

The Explanation: time taken by the court to prepare the decree

The Explanation to section 12 reads: "In computing under this section the time requisite for obtaining a copy of a decree or an order, any time taken by the court to prepare the decree or order before an application for a copy thereof is made shall not be excluded."

So the exclusion starts when the application for a copy is made. Any time the court took to prepare the decree or order before that application is not excluded. Someone who waits before applying for the copy cannot claim the waiting time.

The text does not say how long the time requisite may be or what documents show it. It leaves those matters outside this section, and this article does not supply any.

ProvisionProceedingWhat is excluded
12(1)Any suit, appeal or applicationThe day from which the period is reckoned
12(2)Appeal, leave to appeal, revision, reviewDay of pronouncement; time to obtain a copy of the decree, sentence or order
12(3)Appeal from, or revision or review of, a decree or order; leave to appealTime to obtain a copy of the judgment
12(4)Application to set aside an awardTime to obtain a copy of the award
ExplanationCopies of a decree or orderTime the court took to prepare it before the copy application is not excluded

A date illustration for sub-section (2): say an appeal period is thirty days and a judgment is pronounced on 1 March 2026. The day of pronouncement is excluded. If Neha Enterprises applies for the copy on 3 March and receives it on 9 March, the time requisite for obtaining the copy, 3 March to 9 March, is excluded as well. The thirty days are therefore counted from the remaining days, subject to what the text counts as "time requisite", which is not defined in the Act.

Section 13: leave to sue or appeal as a pauper

Section 13 is headed "Exclusion of time in cases where leave to sue or appeal as a pauper is applied for". It says that in computing the period of limitation prescribed for any suit or appeal, where an application for leave to sue or appeal as a pauper has been made and rejected, the time during which the applicant has been prosecuting in good faith his application for such leave shall be excluded. The court may, on payment of the court fees prescribed for the suit or appeal, treat it as having the same force and effect as if the fees had been paid in the first instance.

Points on the wording:

  • It covers a suit or appeal. It does not mention applications.
  • The application for leave must have been made and rejected.
  • The time excluded is the time the applicant prosecuted the application in good faith. Section 2(h) says nothing is in good faith which is not done with due care and attention.
  • "Pauper" is the Act's word. The print is not updated, so check the current law for the corresponding provision.
  • The court "may" treat the suit or appeal as if fees were paid at the start; the text leaves that to the court.

Also read section 3(2)(a)(ii), which fixes the date a pauper's suit is instituted: sections 3 and 4.

Special laws and delay

Section 29(2) lets a special or local law fix its own period; sections 4 to 24 then apply only so far as that law does not expressly exclude them. Do not apply the Schedule to proceedings under tax, insolvency, company, arbitration, consumer, MSME or cheque dishonour laws. If the period has expired even after these exclusions, section 5 may be relevant for appeals and applications only.

Need help counting a limitation period?

Counting days correctly means knowing which day is excluded and when the copy was applied for. We can help you map the dates in your dispute through legal dispute resolution before you file.

Key takeaways

  • Section 12(1) excludes the day from which the period is reckoned for every suit, appeal and application.
  • For an appeal, leave to appeal, revision or review, the day of pronouncement and the time requisite for obtaining a copy are excluded.
  • Section 12(3) was amended by Act 46 of 1999 (w.e.f. 1 July 2002) to omit words after "judgment".
  • Time to obtain a copy of an award is excluded for an application to set it aside.
  • Time the court took to prepare a decree before the copy application is made is not excluded.
  • Section 13 excludes time spent in good faith on a rejected pauper application.
  • A special or local law may fix a different period (section 29(2)).

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 Sections 12

  • 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.

Is the first day counted in limitation?

No. Section 12(1) says the day from which the period is to be reckoned shall be excluded.

Is the time for getting a certified copy excluded?

For an appeal, leave to appeal, revision or review, section 12(2) excludes the time requisite for obtaining a copy of the decree, sentence or order, and section 12(3) the copy of the judgment.

One person should own every deadline. A deadline that belongs to everyone belongs to no one.

— TaxClue Compliance Desk

Sections 12: 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.

No. Section 12(1) says the day from which the period is to be reckoned shall be excluded.

For an appeal, leave to appeal, revision or review, section 12(2) excludes the time requisite for obtaining a copy of the decree, sentence or order, and section 12(3) the copy of the judgment.

Not if it came before the application for a copy was made. The Explanation to section 12 says such time shall not be excluded.

Section 12(1) applies to any suit, appeal or application, so the first day is excluded. Sub-sections (2) to (4) deal with appeals, revisions, reviews and awards.

It covers a suit or appeal where an application for leave to sue or appeal as a pauper was made and rejected: the time spent prosecuting it in good faith is excluded.

The footnote records that the words "on which the decree or order is founded" were omitted by Act 46 of 1999, section 33, with effect from 1 July 2002.