BHARAT SANCHAR NIGAM LTD.versusPAWAN KUMAR GUPTA

                        [2015] 11S.C.R.402


A                BHARAT SANCHAR NIGAM LTD.
                                  v.
                      PAWAN KUMAR GUPTA
                  (Civil Appeal No. 1085 of 2008)
B
                      SEPTEMBER 16, 2015
          [V. GOPALA GOWDA AND AMITAVA ROY, JJ.]
         Limitation Act, Art. 112 -Applicability of- Do T entitled
c to file suit within thirty years under the period of /imitation
  provided u!Art. 112-Assets and liabilities transferred by Do T
  (of Central Government) to appellant-company - Suit filed
  by appellant-company beyond the period of 3 years against
  the respondent-subscriber for the amount due from the
D installation of telephone connection - Whether benefit of
  Art.112 accrue in favour of appellant-company - Held:
  Appellant Company is a statutory authority, it is not
  synonymous with the Central Government - It is distinctly
  independent and separate entity- Not entitled to benefit ul
E Article 112- General Clauses Act, 1897- s.3(8)- Transfer
  of Property Act- s. 3.

        Words and phrases: Expression 'Central Government'
    - Meaning of.
F
           Dismissing the appeal, the Court

       HELD: The assets and liabilities are transferred by
  the erstwhile DoT in favour of the appellant-company,
  including the debts due from the subscribers, the
G respondents, an asset which is registered with the
  company pursuant to the transfer of assets and liabilities
  as provided under Section 130 of the TP Act.
  Undisputedly the suit claims against the debtors/
H subscribers are beyond the period of three years of
                                402
   BHARAT SANCHAR NIGAM LTD. v. PAWAN KUMAR                    403
                   GUPTA

limitation which is available. Therefore, contention that      A
the benefit accrued in favour of the Central Government
under Article 112 of the Limitation Act is attracted to the
fact situation, has a far reaching consequences for the
reason that, though the Company is a statutory authority,
it is not synonymous with the Central Government. The          B
expression 'Central Government' under the General
Clauses Act is clearly defined. By a reading of the
definition, the appellant-company which is registered
under the Companies Act, though having share capital
of the company owned in the name of the President is           C
100% cannot be construed as the Central Government.
It is for the reason that the appellant-company by
registration under the Companies Act, no doubt is under
the control of the Central Government as it is financed        D
and its administration is under the absolute control of
the Central Government, nonetheless, the appellant-
company is a separate legal entity. It also cannot claim
that it is entitled to the benefit under Article 112 of the
Limitation Act on the ground that a debt recoverable from      E
the subscriber is an actionable claim in terms of Section
3 of the TP Act, even if the same has been transferred
under Section 130 of the TP Act by execution of the Office
Memorandum, thereby vesting in it the rights and the
remedies vis-a-vis the same. No doubt, by execution of         F
the said instrument, it has got the actionable claim
transferred, the assets that must be recoverable debts
from the debtors and subscribers. By virtue of Article
112, a suit can be instituted by or on behalf of the Central
Government. It is not the case of the appellant that it        G
has filed the suit on behalf of the Central Government.
This is for the reason that the appellant-company has
instituted the suit on the basis of the instrument of Office
Memorandum wherein the DoT has transferred its assets
                                                               H
404        SUPREME COURT REPORTS              [2015) 11 S.C.R.


A and actionable claims. The appellant is a company, a
  distinctly independent and separate entity. Therefore, the
  reliance placed upon the Article 112 of the Limitation Act
  to claim that there would be thirty years of limitation
  period as the asset transferred is an actionable claim due
B to the DoT is wholly misconceived in law. Article 112 of
  the Limitation Act speaks of the Central Government or
  the State Government. Its agencies or instrumentalities
  are not incorporated under Article 112 of the Limitation
  Act. Therefore argument on behalf of the appellant-
C company that it is an agency or instrumentality under
  the Central Government which falls within the inclusive
  definition as defined under Section 3(8) of the General
  Clauses Act is wholly misconceived. [Para 9 and 10] [410-
D E-F, H; 411-A-G; 412- 0-H~ 413-A]

          Padma Sundara Rao (Dead) and Ors. vs. State
          of T. N. and Ors. (2002) 3 SCC 533: 2002 (2)
          SCR 383; AK. Bindal and Anr. vs. U. 0.1. & Ors.
          (2003) s sec    163: 2003 (3) SCR 928; Food
E         Corporation of India vs. Municipal Committee,
          Jalalabad & Anr. (1999) 6 SCC 74- referred to.

                  Case Law Reference

 F · 2002 (2) SCR 383               referred to.   Para 10

      2003 (3) SCR 928              referred to.   Para 11

      (1999) s sec 74               referred to.   Para 11

G          CIVIL APPELLATE JURISDICTION: Civil Appeal No.
      1085 of2008

        From the Judgment and Order dated 12.07 .2007 of the
   High Court of Punjab and Haryana at Chandigarh in R.S.A.
 H No. 835 of 2007
   BHARAT SANCHAR NIGAM LTD. v. PAWAN KUMAR                     405
                   GUPTA

                            With                                A
      C.A. No. 3420of2012
      C.A. No. 2409 of 2009

    R. D.Agrawala, Pavan Kumar, Maneesha Dhir, Gagan            B
Gupta, Abhishek Kumar, K. Vijay Kumar for the Appellant.

      Upamanyu Hazarika, Dharitry Phookan, Paul Roy P.,
Tatini Basu, Suyodhan B., G. Ramakrishna Prasad fo~ the
Respondent.
                                                                c
      The Judgment of the Court was delivered by

      V. GOPALA GOWDA, J.
      Civil Appeal Nos. 1085/2008 and 2409/2009:
                                                                D
    1. Since the issue involved in both the appeals is
common and facts are identical, we dispose of both the
appeals by this common judgment.

      2. Heard Mr. R.D. Agrawala, learned senior counsel
appearing forthe appellant in both the appeals and Ms. Tatini   E
Basu, learned counsel for the respondent in Civil Appeal No.
2409/2009. Despite service of notice on the sole-respondent
in Civil Appeal No. 1085/2008, he remained unrepresented.

       3. For the sake of convenience, the facts are taken from F
 the leading case i.e. Civil Appeal No. 1085/2008. This appeal
 arises out of the judgment and order dated 12.07.2007 passed
 by the High Court of Punjab & Haryana dismissing Regular
 Second Appeal No. 835/2007 by affirming the judgment and
 decree dated 2.09.2006 passed by the learned District Judge, G
.Bhiwani in dismissing the original suit filed by the appellant
 herein against the respondent on the ground that the suit claim
 is barred by limitation. The correctness of the same is
 questioned in this appeal(s), urging various grounds.
                                                                H
406          SUPREME COURT REPORTS                   [2015) 11 S.C.R.


A             4. Mr. RD. Agrawala, learned senior counsel appearing
      for the appellant, inter alia contends that the appellant being a
      Central Government Undertaking, a Company, which is an
      instrumentality of the State, has got vested rights on the
      execution of th~ instrument, Office Memorandum dated
B     30.09.2000 wherein the Department of Telecommunication
      (hereinafter referred to as the "DoT"), of the Central
      Government represented by its S&cretary has executed the
      said Office Memorandum by transferring the assets and
      liabilities in respect of the business currently being carried out
C     on account of the Government to the appellant-company on
      the book value thereof. The book value of the assets comprising
      of the business transferred in favour of the appellant-company
      has been provisionally assessed at Rs. 63,000/- Crores.
D     Therefore, learned senior counsel for the appellant submits
      that it is an actionable claim as defined under Section 3 of the
      Transfer of Property Act, 1882 (hereinafter referred to as the
      "TP Act") which means a claim to any debt which is an asset
      under Section 130 of the TP Act. The said actionable claim,
E     according to the learned senior counsel, has been transferred
      in favour of the appellant-company by the execution of
      instrument i.e. Office Memorandum, referred to supra,
      therefore, all the rights and remedies of the transferor-Do T vests
      with the transferee-company. Hence, the appellant-company
F     is entitled to recover or enforce such debts or actionable claim
      against the respondent-subscriber.

        5. Learned senior counsel for the appellant has fUrther
  placed reliance upon the book, titled "Accounting Standards
G and Corporate Accounting _Practices" by Dr. T.P. Ghosh in
  support of the contention that the current assets include assets
  (such as inventories and trade receivables). He placed strong
  reliance upon the meaning of the word 'vested' from the
  Webster's Dictionary in support of his contention and submits
H that by virtue of the execution of the aforesaid Office
   BHARAT SANCHAR NIGAM LTD. v. PAWAN KUMAR                     407
          GUPTA[V. GOPALAGOWDA, J.]

Memorandum, the transfer of all the rights and remedies in A
relation to the actionable claim, which is a debt legally
recoverable from the subscribers, are vested with the appellant-
company, and therefore, the benefit of Article 112 of the
Limitation Act, 1963 of instituting a suit within thirty years from
the date of the cause of action is available for the appellant- B
company or in the alternative three years from the date of
incorporation of the company. He also placed strong reliance
upon Section 3(8) of the General Clauses Act, 1897 which
defines 'Central Government' as under:
                                                                 c
     "3(8). 'Central Government' shall,-

     ( a) in relation to anything done before the
     commencement of the Constitution, mean the
     Governor General or the Governor General in                 D
     Council, as the case may be; and shall include,-

     (i) in relation to functions entrusted under sub-section
     (1) of Section 124 of the Government of India Act,
     1935, to the Government of a Province, the                  E
     Provincial Government acting within the scope of
     the authority given to it under that sub-section; and

     (ii) in relation to the administration of a Chief
     Commissioner's          Province,    the   Chief
                                                                 F
     Commissioner acting within the scope of the
     authority given to him under sub-section (3) of
     section 94 of the said Act; and

     (b) in relation to anything done or to be done after
     the commencement of the Constitution, mean the              G
     President; and shall include,-

     (i) in relation to functions entrusted under clause
     (1) of article 258 of the Constitution, to the
                                                                 H
408         SUPREME COURT REPORTS                    [2015) 11 S.C.R.


A          Government of a State, the State Government acting
           within the scope of the authority given to it under
           that clause;

           (ii) in relation to the administration of a Part C State
 B         (before the commencement of the Constitution
           (Seventh Amendment) Act, 1956, the Chief
           Commissioner or the Lieutenant - Governor or the
           Government of a neighbouring State or other
           authority acting within the scope of the authority
C          given to him or it under article 239 or article 243 of
           the Constitution, as the case may be; and

           (iii) in relation to the administration of a Union
           territory, the administrator thereof acting within the
 o         scope of the authority given to him under article 239
           of the Constitution."

           6. Further, the learned senior counsel by placing strong
   reliance upon the definition of the 'Central Government', which
 E is an inclusive definition, submits that the Central Government
   also includes such authorities as are indicated therein. Since
   the appellant-company is incorporated under the Companies
   Act and it has acquired the assets and liabilities of the DoT,
   as an instrumentality of the Central Government, the appellant
 F being a company having a separate and distinct entity from
   the Central Government, its functioning is controlled by the
   Central Government and, therefore, it is entitled to avail the
   benefit under Section 112 of the Limitation Act. Alternatively, it
   is contended by the learned senior counsel for the appellant
 G that the suit claim is not barred by limitation if its cause of action·
   arose for the appellant-company either on 30.09.2000 i.e. the
   date of execution of the Office Memorandum transferring the
   assets and liabilities or on 01.10.2010, the date of its
   incorporation, as the case may be. Taking either of the said
 H dates into consideration, the suit claim is within three years
   BHARAT SANCHAR NIGAM LTD. v. PAWAN KUMAR                           409
          GUPTA[V. GOPALAGOWDA, J.]

and maintainable and, therefore, the courts below were not A
right in dismissing the suit claim made in the original suit
proceedings before the various courts, which is contrary to
law. He, therefore, requested this Court to set aside the
impugned judgments and decrees passed by the trial court
and affirmed by the High Court in the second appeal/civil B
revision petition.

       7. The query that falls for our scrutiny in that, though, in
respect of the claim against the respondent-subscriber, the
amount due from the installation of the telephone connection          C
i.e. 29.01.1992 till its disconnection on 16.03.1998 is
Rs.25,296/-, the DoT of the Central Government is entitled to
file a suit within thirty years under the period of limitation
provided under Article 112 of the Limitation Act, whether this
benefit will accrue in favour of the appellant-company either         D
from the date of the execution of the Office Memorandum,
referred to supra, transferring the assets and liabilities and
remedies, or the date of its incorporation. This aspect of the
matter is examined by us very carefully in the light of the
provisions of Section 3 and Section 130 of the TP Act and in          E
the backdrop of the Office Memorandum vis-a-vis the Office
Memorandum dated 30.09.2000 executed in favour of the
appellant-company transferring its assets.and liabilities and
also remedies available for the transferor in favour of the           F
appellant-company, the legal contention urged is that by virtue
of the said transfer an actionable claim, i.e. a claim to any
debt from the subscriber should be recoverable debt from the
subscriber by the company. Reliance is placed upon the
Accounting Standards and Corporate Accounting, referred to            G
supra, and the clarification given in the said extracts, to contend
that the actionable claim/ current assets includes the inventories
and trade receivables and the said principle is applicable to
the appellant-company, being a registered company under the
provisions of the Companies Act. Section 133 of the                   H
410         SUPREME COURT REPORTS                [2015) 11 S.C.R.


A Companies Act, 2013 which provides that the Central
  Government would prescribe accounting standards and
  Section 3(8) of the General Clauses Act, which relevant
  provision is extracted hereinabove, have been relied upon to
  substantiate the cor' ·'ion that the appellant-company is an
B agency or instrumentality of the Central Government as it is
  being financed and controlled by the Central Government, and
  therefore, the benefit accrued in favour of the DoT of the Central
  Government under Article 112 of the Limitation Act would stand
  extended to the appellant-company, it being an instrumentality
C of the Central Government for the reason that 100% share
  capital of the company is owned in the name of the President
  of India, and therefore, it partakes the character of Central
  Government. It is urged that this aspect of the matter has not
D been properly examined and considered by the courts below
  while rendering the impugned judgments and decrees.

            8. These contentions cannot be accepted by this Court
      for the following reasons:

 E      9. No doubt, the assets and liabilities are transferred by
  the erstwhile DoTin favour of the appellant-company, including
  the debts due from the subscribers, the respondents herein,
  an asset which is registered with the company pursuant to the
  transfer of assets and liabilities as provided under Section
F 130 of the TP Act upon which reliance is placed by the learned
  senior counsel. What requires to be carefully examined is that
  the actionable claim, a claim to any debt from a subscriber-
  debtor after the assets and liabilities are transferred by an
  instrument, the Office Memorandum, referred to supra, in favour
G of the appellant-company, is a legally recoverable debt to avail
  the remedy which is transferred in favour of the appellant-
  company. It could be seen from the undisputed facts, which
  are adverted to in the impugned judgment that i.mdisputedly
H the suit claims against the debtors/subscribers are beyond
   BHARATSANCHAR NIGAM LTD. v. PAWAN KUMAR                       411
         GUPli:-· '.\f r,oPALAGOWDA, J.]

the period of three years of limitation which is available. · A
Therefore, contention of the learned senior counsel on behalf
of the appellant-company that the benefit accrued in favour of
the Central Government under Article 112 of the Limitation Act
is attracted to the fact situation, has a far reaching
consequences for the reason that, though the Company is a B
statutory authority, it is not synonymous with the Central
Government. The expression 'Central Government' under the
General Clauses Act is clearly defined, which relevant provision
is extracted in the aforestated portion of this judgment. By a
reading of the aforestated definition, at no stretch of C
imagination it can be construed that the appellant-company
which is registered under the Companies Act, though share
capital of the company owned in the name of the President is
100 per cent, it cannot be construed as the Central Government
                                                                   0
forthe reason that the appellant-company by registration under
the Companies Act, no doubt it is under the control of the Central
Government as it is financed and its administration is under
the absolute control of the Central Government, nonetheless,
it shall not be construed as the Central Government for the E
reason that the appellant-company is a separate legal entity. It
also cannot claim that it is entitled to the benefit under Article
112 of the Limitation Act on the ground that a debt recoverable
from the subscriber is an actionable claim in terms of Section
3 of the TPAct, even ifthe same has been transferred under F
Section 130 of the TP Act by execution of the Office
Memorandum, referred to supra, thereby vesting in it the rights
and the remedies vis-a-vis the same. No doubt, by execution
of th~ said instrument it has got the actionable claim
transferred, the assets that must be recoverable debts from G
the debtors and subscribers. As could be seen from the claim,
the undisputed facts of these appeals are that on the date of
the transfer, some of the claims were time barred, therefore,
the company cannot construe that the time barred debts are
                                                                  H
412        SUPREME COURT REPORTS                  (2015) 11 S.C.R.


A also an actionable claim by way of transfer in its favour, which
  entitles it to avail the benefit of Section 112 of the Limitation
  Act i.e. the period of thirty years to institute suits for recovery
  of the same. Such an interpretation is contrary to Article 112 of
  the Limitation Act, 1963. A careful reading of Article 112 of the
B Limitation Act clearly reveals that in any suit (except a suit
  before the Supreme Court in the exercise of its original
  jurisdiction) by or on behalf of the Central Government or any
  State Government, including the Government of the State of
  Jammu and Kashmir, the period of limitation would be thirty
C years. The period of limitation time from which the period
  begins to run is mentioned under Column 3 of the above Article
  of the Limitation in the Schedule, which reads as follows. "When
  the period of limitation would begin to run under this Act against
  a like suit by a private person."
0
         10. By a careful reading of the aforesaid Article, it makes
  abundantly clear, that a suit can be instituted by or on behalf of
  the Central Government. It is not the case of the appellant herein
  that it has filed the suit on behalf of the Central Government.
E This is for the reason that the appellant-company has instituted
  the suit on the basis of the instrument of Office· Memorandum
  wherein the DoT has transferred its assets and actionable
  claims. It cannot be said that it has filed the suit on behalf of
F the Central Government because the appellant/plaintiff is a
  company, a distinctly independent and separate entity.
  Therefore, the reliance placed upon the aforesaid Article 112
  of the Limitation Act to claim that there would be thirty years of
  limitation period as the asset transferred is an actionable claim
G due to the DoT is wholly misconceived in law. The other
  argument advanced by the learned senior counsel on behalf
  of the appellant-company that it is an agency or instrumentality
  under the Central Government which falls within the inclusive
  definition as defined under Section 3(8) of the General Clauses
H Act is wholly misconceived for the reason that Article 112 of
   BHARATSANCHARNIGAM LTD. v. PAWAN KUMAR                     413
         GUPTAl\/. GOPALAGOWDA, J.]

the Limitation Act speaks of the Central Government or the A
State Government. Its agencies or instrumentalities are not
incorporated under Article 112 of the Limitation Act. Such an
argument is contrary to the Constitution Bench judgment of
this Court in the case of Padma Sundara Rao (Dead) and
Ors. vs. State ofT.N. and Ors. reported in (2002) 3 SCC 533. B
In paragraph 14 of the said judgment it is categorically stated
that the legislative casus omissus cannot be supplied by judicial
interpretative process and the Court cannot do the legislative
functions. Para 14 of the said judgment reads thus:
                                                               c
    . "14. While interpreting a provision the Court only
      interprets the law and cannot legislate it. If a
      provision of law is misused and subjected to the
      abuse of process of law, it is for the legislature to
      amend, modify or repeal it, if deemed necessary.        ·D
      (See RishabhAgro Industries Ltd. v. P.N.B. Capital
      Services Ltd., (2000) 5 SCC 515. The legislative
      casus omissus cannot be supplied by judicial
      interpretative process. Language of Section 6(1)
      is plain and unambiguous. There is no scope for          E
      reading something into it, as was done in
      Narasimhaiah's case. (1996) 3 SCC 88. In
      Nanjudaiah's case, (1996) 10 SCC 619. the period
      was further stretched to have the time period run
                                                               F
      from date of service of High Court's order. Such a
      view cannot be reconciled with the language of
      Section 6( 1). If the view is accepted it would mean
      that a case can be covered by not only clauses (i)
      and/or (ii) of the proviso to Section 6(1 ), but also    G
      by a non-prescribed period. Same can never be
      the legislative intent."

                     (Emphasis supplied by this Court)
                                                               H
414         SUPREME COURT REPORTS                  [2015] 11 S.C.R.


A           11. In the connected matter i.e. Civil Appeal No. 2409/
      2009, learned counsel appearing for the respondent has
      placed reliance on two judgments of this Court in the cases of
      A.K. Bindal &Anr. vs. U.0.1. & Ors., (2003) 5SCC163 paras
      5, 14 and 17 and Food Corporation of India vs. Municipal
 B    Committee. Jalalabad &Anr., (1999) 6 SCC 74, in support of
      the contention that the expressions 'Central Government' or
      'State Government' in terms of Section 3(8) and Section 3(60)
      of the General Clauses Act do not include in their purview or
      definition their agencies or instrumentalities.
c
          12. In view of the aforesaid judgments of this Court, the
   legal contention urged by the learned senior counsel appearing
   on behalf of the appellant that the appellant being the agency
 . or instrumentality of the Central Government is entitled to
D maintain the suit claims within thirty years as provided under
   Article 112 of the Schedule in the Limitation Act or alternatively,
   whatever the limitation period which was available for the
   Central Government, within three years from the date of
   execution of the agreement are wholly unsustainable in law.
E
            13. For the aforegoing reasons, in the instant cases, even
      a question of law does not arise, not to speak of a substantial
      question of law. The appeals must fail. Accordingly, the appeals
      are dismissed. No costs.
F
       14. Since the appellant had deposited a sum of Rs.
  25,000/- in terms of this Court's Order dated 28.01.2008
  towards the costs of litigation of respondent, as he remained
  absent despite service of notice upon him, the appellant is
G permitted to withdraw the said money along with interest, if
  any.

           Civil Appeal No. 3420/2012:

           [B.S.N.L. &Anr. vs. Tata Communications Ltd.:
 H
   BHARAT SANCHAR NIGAM LTD. v. PAWAN KUMAR.                       415
          GUPTA[V. GOPALAGOWDA, J.]

      15. This statutory appeal is arising out of the judgment A
and order dated 16.11.2011 passed by the Telecom Disputes
Settlement and.Appellate Tribunal, New Delhi, hereinafter
referred to as 'the Tribunal', Petition No. 423 of 2010 filed by
the respondent, wherein it has sought for setting aside of the
demand notices dated 28.10.2010 and 12.11.2010 relating B
to a demand of Rs.1,36,74,762/- containing an amount of
Rs.1,29,89,326/, Rs.3, 11,950/- and Rs.3,73,486/- of the
Appellant No.1 herein, which was allowed by the Tribunal by
adverting to certain relevant clauses of the interconnect
agreement between the parties.                                   C

      16. While setting aside the impugned demand notices,
the Tribunal inter alia held as under:

      "26. In view our finding in Petition No.186 of 2010,          D
      the respondent cannot raise the demand for a
      period more than 3 years as per the Limitation Act.
      Therefore, we are of the opinion that the demand
      raised prior to period October 2007 will not be
      admissible. Further, in view of the rival contentions         E
      about the different bills after October 2007, there
      is a need for reconciliation of account between the
      petitioner and the respondent for the period
      November 2007 to October 2009. If any amount is
      outstanding, the petitioner will be liable to pay the         F
      same amount to the respondent and vice versa.
      Both the parties are directed to reconcile the
      amount within four weeks."

       17. It is clear from the aforesaid order of the Tribunal that G
it had already answered the issues in Petition No. 186 of 201 O
wherein it held that the appellant cannot raise the demand for
a period of more than three years as per the Limitation Act.
Therefore, it opined that the demand raised by the appellant
                                                                    H
416       SUPREME COURT REPORTS                 [2015) 11 S.C.R.


A company prior to period October, 2007 will not be admissible.
  Further, the Tribunal having said so, has further stated, keeping
  in view the rival contentions about the different bills after
  October, 2007, that there is a need for reconciliation of account
  between the parties for the period November, 2007 to October,
B 2009. It has further ordered that, if any amount is outstanding,
  the respondent would be liable to pay the same amount to the
  appellant herein and vice-versa and both the parties were
  directed to reconcile the account within four weeks. It has also
  awarded interest at the rate of 12% per month from the date of
C deposit of Rs.60,00,000/-, which amount was deposited
  pursuant to interim order dated 16.12.2010 passed by the
  Tribunal thereby staying the disconnection of electricity to th~
  respondent. It was made clear, that the said direction of deposit
  was subject to payment of interest. Therefore, by clarificatory
0
  order on the same day, the Tribunal has stated that till the
  outcome of the measure of reconciliation, as directed in the
  impugned judgment and order by the parties, the amount would
  carry with it interest at the rate of 12% per month from the date
E of of deposit till the date of refund by the appellant Company.
  The correctness of the said judgment is questioned by the
  appellant Company by filing an appeal under Section 18 of
  the TRAI Act. Section 18 of the TRAI Act provides a statutory
  appeal against the judgment and order of the appellate tribunal
F to this Court on one or more grounds specified in Section 100
  of the Code of Civil Procedure (for short 'CPC'). That means,
  that the statutory appeal under Section 18 of the TRAI Act would
  lie only on a substantial question of law. According to the
  appellant-Company, it has framed a number of questions of
G law which are, according to the learned counsel, substantial
  questions of law. The same are reproduced hereinbelow:

          "a) WhethertheAppellant being an instrumentality
         of the Central Government was entitled to the
 H       protection of Article 112 of the Limitation Act and
   BHARAT SANCHAR NIGAM LTD. v. PAWAN KUMAR                     417
          GUPTA[V. GOPALAGOWDA, J.]

     thus the claim of the Appellant was covered by the         A
     limitation period of 30 years?

     b) Whether the Ld. TDSAT erred in holding that in
     view of its findings in Petition No.186 of 2010, the
     Appellant cannot raise the demand for a period             B
     more than three years as per the Limitation Act and
     that the demand raised prior to October 2007 will
     not be admissible?

     c) Whether the grant of interest by Ld. TDSAT from         c
     the date of decree was by way of a clerical or
     arithmetical mistake which could be corrected in
     exercise of its power under Section 152 of the
     Code of Civil Procedure?
                                                                D
     d) Whether the Ld. TDSAT can grant interest to the·
     Respondent who has not filed either review or an
     application seeking grant of interest in the main
     judgment?

     e) Whether the notices dated 28.10.2010 and                E
     12.11.2010were in the nature of fresh demands or
     mere reminders to make good the short payments
     from July 2005 to October 2009 especially in view
     of the fact that the bills issued during the said period
                                                                F
     were never disputed by the Respondent?

     f) Whether the stand taken by the Respondent that
     all billing issues for the period between July 2005
     to October 2009 have been settled and closed
     since there was no claim/dispute raised by the             G
     Appellant is contrary to the various documents on
     record?"

      18. In our considered view, the questions a, d, e and f
framed by the appellant Company in the Memorandum of H
418         SUPREME COURT REPORTS                   [2015] 11 S.C.R.


A  its statutory appeal having regard to the undisputed fact that
   the Tribunal has recorded the finding of fact on the basis of the
   relevant clauses of the interconnect agreement between the
   parties and also with reference to the legal contentions urged
   on behalf of the appellant that it, being an instrumentality of the
 B Central Government, is entitled to the protection under Article
   112 of the Limitation Act and, therefore, it was covered by the
   limitation period of 30 years: The said contention is not tenable
   in law for the reasons already enumerated in the earlier part of
   this judgment.
 c
             19. Therefore, the findihg of fact recorded rejecting the
      aforesaid contention by the Tribunal is perfectly legal and valid.
      The same cannot be re-agitated by the appellant Company by
      framing the substantial questions of law namely a, d, e and f.
D     The said finding is based on proper interpretation of undisputed
      facts and the relevant clauses of the interconnect agreement
      and relevant clauses of the Schedule in the Limitation Act.
      Insofar as the substantial questions framed at b & c in the
      memorandum of appeal filed are concerned, they also cannot
 E    be termed as substantial question of law as it is a question of
      finding of fact recorded by the Tribunal particularly having
      regard to the undisputed fact that the Tribunal on the same
      day of pronouncement of judgment, has awarded interest on
 F    the amount of Rs.60,00,000/- payable after the reconciliation
      of the account that is required to be done by the parties. The
      said amount was deposited by virtue of an interim order granted
      by the Tribunal not to disconnect the connection of the
      respondent, as the discdnnection notice issued by the appellant
G     Company was stayed by the Tribunal and such direction was
      subject to payment of interest etc. on the amount of deposit
      repayable by the appellant Company after reconciliation and
      adjustment of the amount legally due to the respondent. That
      means, the claim of the appellant is not within the period of
 H    limitation and therefore, the same do not constitute and cannot
   BHARAT SANCHAR NIGAM LTD. v. PAWAN KUMAR                         419
          GUPTA[V. GOPALAGOWDA, J.]

be termed as substantial questions of law for consideration of A
this Court and answer thereof.

     20. For the reasons stated supra, there is no substantial
questions of law, which would arise for consideration of this
Court and the appeal must fail, which we order. Accordingly,        s
the appeal is dismissed.
                                           ..
        21. Since we have dismissed the appeal, the question
of passing an order on the other application to''give direction
on ttie application does not arise in these proceedings. If the     c
appellant is required to pay any amount due to the respondent
it is open for the respondent to pursue the same in the manner
known to law. With this liberty I.A. No.2 is also disposed of.

Devika Gujral                                   Appeal dismissed.   D
                                                                          ·~.

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