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2013 (10) TMI 365 - HC - Income TaxLimitation - Execution of conveyance is concerned, the same is barred by limitation - Case of the Plaintiff that after the receipt of the amounts in lieu of the flat and in view of the fact that the Defendants had already received the amount of consideration as per the Consent Terms, the Defendants would come forward for execution of the Conveyance Deed - Consent decree passed in the said case was dated 20-8-1983 – Execution application undisputedly filed after the period of 12 years prescribed by Article 136 – A submission was sought to be advanced on behalf of the Decree Holders/Plaintiffs in the said case that the said decree was a conditional decree and the same would became enforceable only upon happening of the event of obtaining permission by Bombay Port Trust for the assignment of the lease of the said immovable property in favour of the Plaintiffs - Held that:- Certificate under Section 230-A of the Income Tax Act was to be obtained - Fact that the permission under Section 230-A was to be obtained would not make the decree in question a conditional decree so as to extend the period of limitation or suspend the period of limitation from running till such time as the certificate was obtained – Reliance has been placed upon Section 18(1) of the Limitation Act. Contended that since payment has been accepted by the Judgment Debtors between the years 2004 to 2007 in lieu of the flat admeasuring 600 sq.ft. which was to be handed over to the Judgment Debtors, the limitation period would get extended as a fresh period of limitation would have to be computed from the date of payment and therefore the application filed in the year 2010 was within time - Receipts which are sought to be relied upon in the present Petition do not disclose that the payment was made in lieu of the flat which was to be handed over to the Judgment Debtors – Moreover, reliance upon clause (c) of Section 18 of the Limitation Act which carves out an exception in so far as the application for execution of a decree is concerned, the said clause (c) provides that an application for execution shall not be deemed to be an application in respect of any property or right. Hence Section 18 (1) would have no application to the execution of a decree in the present case and therefore the receipts which are sought to be relied upon for payments being made in lieu of the constructed portion to be handed over to the Judgment Debtors, would not in any manner aid the Decree Holder in getting the time extended – Petition dismissed – No extension of time.
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