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Section 14 of the Limitation Act, 1963: Exclusion of Time Spent in a Court Without Jurisdiction

Under section 14(1), in computing the period for a suit, the time during which the plaintiff prosecuted another civil proceeding against the defendant with due diligence is...

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

Section 14 helps a plaintiff or applicant who went to the wrong court by honest mistake. The time spent prosecuting that earlier proceeding with due diligence and in good faith is excluded when working out the period for the later suit or application. The section has conditions, and each one has to be met.

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 14(1): suits

Section 14(1) reads: "In computing the period of limitation for any suit the time during which the plaintiff has been prosecuting with due diligence another civil proceeding, whether in a court of first instance or of appeal or revision, against the defendant shall be excluded, where the proceeding relates to the same matter in issue and is prosecuted in good faith in a court which, from defect of jurisdiction or other cause of a like nature, is unable to entertain it."

The conditions can be set out in a table.

ConditionWhat the text requires
The timeThe time during which the plaintiff has been prosecuting another civil proceeding
Diligence"with due diligence"
The forumIn a court of first instance, or of appeal, or of revision
The opposite partyThe proceeding is "against the defendant"
The subjectIt "relates to the same matter in issue"
Good faithIt is "prosecuted in good faith" (section 2(h): nothing is done in good faith which is not done with due care and attention)
The defectThe court is, "from defect of jurisdiction or other cause of a like nature", unable to entertain it

If any condition is missing, the text gives no exclusion. A proceeding filed in a court that could have heard the matter, or filed without care and attention, does not fit.

A date illustration with invented facts: the Schedule gives three years for a claim that begins on 1 January 2023. Kavita Foods files a suit for the price of goods in a court on 1 June 2025 with due diligence and in good faith. The proceeding ends on 1 December 2025 because that court, from defect of jurisdiction, is unable to entertain it. Kavita Foods then files in the right court. The time from the first filing to the end of the first proceeding is excluded, subject to the Explanation on counting days below, and the three years are extended by that time. The days before 1 June 2025 and after the proceeding ended still count.

If you are weighing which forum to approach, see our guide on jurisdiction of civil courts. For a commercial dispute, a commercial suit filing consultation can help you check forum and dates together.

Section 14(2): applications

Section 14(2) gives a parallel rule for an application. In computing the period for any application, the time during which the applicant has been prosecuting with due diligence another civil proceeding, whether in a court of first instance or of appeal or revision, against the same party for the same relief shall be excluded, where the proceeding is prosecuted in good faith in a court which, from defect of jurisdiction or other cause of a like nature, is unable to entertain it.

Note the different wording for the subject: for a suit the proceeding must relate to "the same matter in issue" and be against "the defendant"; for an application it must be "against the same party for the same relief".

Section 14(3): a fresh suit on permission

Section 14(3) begins "Notwithstanding anything contained in rule 2 of Order XXIII of the Code of Civil Procedure, 1908 (5 of 1908)". It says the provisions of sub-section (1) shall apply in relation to a fresh suit instituted on permission granted by the court under rule 1 of that Order, where permission is granted on the ground that the first suit must fail by reason of a defect in the jurisdiction of the court or other cause of a like nature.

So where a plaintiff withdraws a suit with the court's permission to file a fresh suit, because the first suit must fail for a jurisdictional defect or a like cause, the exclusion of time in sub-section (1) is available for the fresh suit. The sub-section is tied to permission granted on that particular ground. The text does not mention permission granted on any other ground.

The Explanation

The Explanation has three clauses.

ClauseRule
(a)In excluding the time during which a former civil proceeding was pending, the day on which that proceeding was instituted and the day on which it ended shall both be counted
(b)A plaintiff or an applicant resisting an appeal shall be deemed to be prosecuting a proceeding
(c)Misjoinder of parties or of causes of action shall be deemed to be a cause of a like nature with defect of jurisdiction

Clause (a): both days are counted

The day of institution and the day the earlier proceeding ended both count as time in the former proceeding. In the illustration above, 1 June 2025 and 1 December 2025 are both counted as part of the excluded time. The consequence is that the excluded time includes both end days.

Clause (b): resisting an appeal

A plaintiff or applicant who resists an appeal is deemed to be prosecuting a proceeding. So the time during which a party was defending an appeal in the earlier proceeding falls within the "prosecuting" requirement, provided the other conditions of the section are met.

Clause (c): misjoinder

Where the earlier proceeding failed because of misjoinder of parties or of causes of action, the Explanation treats it as a cause "of a like nature" with defect of jurisdiction. The section therefore does not stop at wrong-court cases. It extends to this one defect, and the text does not name further defects beyond "other cause of a like nature".

Points the text leaves out

  • The Act does not list examples of "defect of jurisdiction or other cause of a like nature", apart from misjoinder in the Explanation.
  • It does not define "due diligence". It does define "good faith" in section 2(h).
  • It does not say anything about the court's practice or about how the earlier proceeding must have ended. This article states only what the text says.

Section 14 excludes time. It does not itself condone a delay. For appeals and applications that are late after all exclusions, see section 5, which does not apply to suits. For other exclusions, see sections 12 and 13 and section 15.

Section 29(2) lets a special or local law fix its own period and applies sections 4 to 24 to it only so far as that law does not expressly exclude them. Never apply a Schedule period to a tax, insolvency, company, arbitration, consumer, MSME or cheque dishonour proceeding; check the special law.

For an understanding of how a plaint is built, see plaint structure and drafting under the CPC.

Need help with a case filed in the wrong forum?

If your earlier case was filed in a court that could not hear it, the order, the dates and the relief claimed all matter when you refile. Our team can review them with you and plan the next filing through commercial suit filing support.

Key takeaways

  • Section 14(1) excludes time spent prosecuting another civil proceeding with due diligence and in good faith in a court unable to entertain it.
  • The earlier proceeding must relate to the same matter in issue and be against the defendant.
  • Section 14(2) gives the same for applications, against the same party for the same relief.
  • Section 14(3) applies sub-section (1) to a fresh suit filed on permission under rule 1 of Order XXIII where the first suit must fail for a jurisdictional or like defect.
  • The day of institution and the day the earlier proceeding ended are both counted.
  • Misjoinder of parties or causes of action is treated as a cause like defect of jurisdiction.
  • 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 Section 14

  • 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 does section 14 do?

It excludes, from the period for a later suit or application, the time spent on an earlier civil proceeding prosecuted with due diligence and in good faith in a court that could not entertain it.

Does section 14 apply to a proceeding filed in the wrong court by carelessness?

The text requires due diligence and good faith, and section 2(h) says nothing is in good faith which is not done with due care and attention.

A contract is written for the day the parties disagree.

— TaxClue Legal Desk

Section 14: 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.

It excludes, from the period for a later suit or application, the time spent on an earlier civil proceeding prosecuted with due diligence and in good faith in a court that could not entertain it.

The text requires due diligence and good faith, and section 2(h) says nothing is in good faith which is not done with due care and attention.

Yes. Explanation clause (a) says the day of institution and the day the proceeding ended shall both be counted.

It says "defect of jurisdiction or other cause of a like nature", and the Explanation adds misjoinder of parties or of causes of action.

Yes. Section 14(2) applies where the earlier proceeding was against the same party for the same relief.

A fresh suit instituted on permission granted under rule 1 of Order XXIII of the Code of Civil Procedure, 1908, where permission is granted because the first suit must fail by reason of a defect in jurisdiction or a like cause.