Cognizance For Extension of Limitation, In Re (2022)441 ITR 722 (SC)

Art : 141 : Limitation —Covid -19 – Extension of periods — Initial order passed by Supreme Court restored — Period from 15-3-2020 till 28-2-2022 excluded for purposes of limitation prescribed under any General or special laws in respect of all judicial or quasi-judicial proceedings — Further clarification given [ Art . 142, Arbitration and Conciliation Act, 1996 , S. 23(4),29A, Commercial Courts Act, 2015 S. 12A, Negotiable Instruments Act, 1881 , S. 38 , any other laws , Courts or Tribunal ]

Honourable Supreme Court held that due to the outbreak of the covid-19 pandemic in March, 2020, the Supreme Court took suo motu cognizance of the difficulties that might be faced by litigants in filing petitions or applications or suits or appeals or all other proceedings within the period of limitation prescribed and directed extension of the period of limitation in all proceedings with effect from March 15, 2020 till further orders. Further orders were passed on March 8, 2021, April 27, 2021 and September 23, 2021. On an application, the Supreme Court passed further orders considering the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions directing : (i) that the order dated March 23, 2020 was to be restored and the period from March 15, 2020 till February 28, 2022 was to be excluded for the purposes of limitation as might be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings ; (ii) consequently, the balance period of limitation remaining as on October 3, 2021, if any, was to become available with effect from March 1, 2022 ; (iii) in cases where the limitation would have expired during the period between March 15, 2020 till February 28, 2022 notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from March 1, 2022. In the event the actual balance period of limitation remaining, with effect from March 1, 2022 was greater than 90 days, that longer period to apply ; (iv) that the period from March 15, 2020 till February 28, 2022 also to be excluded in computing the periods prescribed under sections 23(4) and 29A of the Arbitration and Conciliation Act, 1996 , section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe periods of limitation for instituting proceedings, outer limits (within which the court or Tribunal could condone delay) and termination of proceedings. Referred    Cognizance For Extension of  Limitation, In Re (2020)424  ITR 314  (SC), Cognizance For Extension of  Limitation, In Re (2020)432  ITR 206   (SC), Cognizance For Extension of  Limitation, In Re (2021) 226 Comp Cas 127   (SC),  Extension of  Limitation, In Re (2021)  438 ITR 296     (SC)