What are necessary conditions for applicability of S 14 of limitation Act?

Section 14 of the Limitation Act deals with exclusion of time of proceeding bona fide in a court without jurisdiction. On analysis of the said section, it becomes evident that the following conditions must be satisfied before Section 14 can be pressed into service:

(1) Both the prior and subsequent proceedings are civil proceedings prosecuted by the same party;

(2) The prior proceeding had been prosecuted with due diligence and in good faith;

(3) The failure of the prior proceeding was due to defect of jurisdiction or other cause of like nature;

(4) The earlier proceeding and the latter proceeding must relate to the same matter in issue and;

(5) Both the proceedings are in a court.

IN THE SUPREME COURT OF INDIA

Civil Appeal No. 4367 of 2004

Decided On: 23.04.2015

M.P. Steel Corporation Vs. Commissioner of Central Excise

Hon'ble Judges/Coram:

A.K. Sikri and Rohinton Fali Nariman, JJ.

Citation:(2015) 7 SCC 58.
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