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Supreme Court of India

M/S SHANTI CONDUCTORS (P) LTD.versusASSAM STATE ELECTRICITY BOARD AND ORS. REVIEW PETITION (C) NOS. 786787 OF 2019 IN

Citation
2019 INSC 1397
Decided
18 December 2019
Disposal
Dismissed

Holding

The suit was barred by limitation; the petitioner was not entitled to the benefit of Section 19 or Section 14, the 1993 Interest Act does not apply, and the review petitions are dismissed.

Summary

M/s Shanti Conductors (P) Ltd. filed a money suit against Assam State Electricity Board for interest on delayed payments. The Supreme Court had earlier held the suit barred by limitation, rejecting the plaintiff’s claim of benefit under Section 19 of the Limitation Act, 1963 and Section 14, and also held that the 1993 Interest Act did not apply. The petitioners sought review on grounds of apparent error in the limitation finding, entitlement to interest under the 1993 Act, and maintainability of a related appeal. The Court examined the requirements of Section 19, the pleading rule under Order VII Rule 6 CPC, and the scope of review under Order 47 Rule 1, finding no fresh period of limitation was pleaded or proved, no valid claim under the 1993 Act, and no error apparent on the record. Consequently, all review petitions were dismissed.

Issues considered

  • Whether the suit is barred by limitation under the Limitation Act, 1963 and whether Section 19 provides a fresh period of limitation.
  • Whether the plaintiff can claim benefit of Section 14 of the Limitation Act given the writ petition filed by a different association.
  • Whether the Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993 applies to the amounts due.
  • Whether the review petitions are maintainable under Order 47 Rule 1 CPC.
  • Whether the scope of review permits re‑argument of issues already decided.

Legislation cited

Subjects

limitationSection 19Section 14interest on delayed paymentreview petitionCivil Procedure CodeSupreme Courtfresh period of limitationmaintainability

Judgment

252                       [2019]
               SUPREME COURT     16 S.C.R. 252
                              REPORTS                      [2019] 16 S.C.R.


A                   M/S SHANTI CONDUCTORS (P) LTD.
                                        v.
             ASSAM STATE ELECTRICITY BOARD AND ORS.
                   Review Petition (C) Nos. 786–787 of 2019
B                                       In
                     (Civil Appeal Nos. 8442–8443 of 2016)
                             DECEMBER 18, 2019
                 [ASHOK BHUSHAN, S. ABDUL NAZEER
C                      AND NAVIN SINHA, JJ.]
            Code of Civil Procedure, 1908:
             Order 47 r. 1 – Review petition – Error apparent on record
      – On facts, review petition on the ground that there is an apparent
      error in the judgment by this Court holding that suit was barred
D     by time – Petitioner’s case that in money suit pertaining to interest
      on principal amount received by the petitioner, the last supply was
      completed on 04.10.93 but the last payment was made on
      05.03.1994, a fresh period of limitation would begin from
      05.03.1994 on the basis of s. 19 of the Limitation Act – Held:
E     Exemption provided u/ss. 4 to 20 of the Limitation Act, are based
      on certain facts and events – On facts, perusal of the plaint
      indicates that there is no pleading as to exception of limitation by
      running any fresh period of limitation as per s. 19 – There was no
      occasion for defendants to raise any reply in reference to s. 19 –
      Also, proviso to Order 7 r. 6 cannot come to the rescue of the
F     plaintiff since the plaintiffs specifically pleaded that the provisions
      of the Limitation Act are not applicable since Act, 1993 has
      overriding effect – Furthermore, in the paragraph of cause of
      action for the suit, the cause of action is not claimed from the date
      05.03.1994, which was the date when the last payment was
G     received by the petitioner – Petitioner in the plaint has clearly not
      pleaded for benefit of s. 19 nor has brought necessary facts to
      enable the Court to consider the claim under s. 19 – Thus, the
      petitioner is not entitled for benefit of s. 19 and there is no error
      in the judgment of this Court holding that the suit of the plaintiff
      was barred by time – Furthermore, benefit of s. 14 of Limitation
H
                                       252
       M/S SHANTI CONDUCTORS (P) LTD. v. ASSAM                         253
              STATE ELECTRICITY BOARD

Act cannot be claimed by the plaintiff since writ petition, which      A
was filed by the Association was by different entity – Issue of
benefit of s. 14 was specifically considered and rejected by this
Court in its judgment thus, there is no error apparent on the said
ground – Limitation Act, 1963 – ss. 19, 14 – Interest on Delayed
Payment to Small Scale and Ancillary Industrial Undertakings Act,
                                                                       B
1993.
       Order 47 r. 1 – Review petitions – Error apparent on record
– On facts, matter pertaining to interest on delayed payment to
small scale industries – Review petition on the ground that there
was error on face of record in observation of this Court – Some
of the supplies made prior to commencement of the 1993 Act–            C
23.09.1992 and some of the supplies made after 23.09.1992 –
Entitlement of petitioner to the benefit of interest under the 1993
Act – Held: The date of bill for the payment for supply of the
materials by the plaintiffs was 29.09.1992 – This Court in the
judgment rightly held that there was nothing on record to come to      D
the conclusion that any supply was made after the enforcement of
the Act so as to enable the appellant to claim interest u/s. 3 read
with s. 4 of the 1993 Act, thus, the judgment of the High Court
does not call for interference – Submission that there is error
apparent on the face of record is rejected and the review petition
is dismissed – Interest on Delayed Payment to Small Scale and          E
Ancillary Industrial Undertakings Act, 1993.
       Order 47 r. 1 – Review petition – Error apparent on record
– Review petition on the ground that this Court dismissed the
appeal as not maintainable which is error apparent on record –
Held: This Court considered the maintainability of appeal and          F
found against the petitioner, thus, there is no ground to review the
petition.
      Order 47 r. 1 – Review petition – Scope of – Held: Scope of
review is limited – Under the guise of review, petitioner cannot be
permitted to reagitate and reargue the questions, which have           G
already been addressed and decided.
      Order 7 r. 6 – Grounds of exemption from limitation law –
Applicability of – Held: When suit is instituted after expiration of
period prescribed by law of limitation, the plaint should show the
ground upon which exemption from such law is claimed – However,        H
254            SUPREME COURT REPORTS                     [2019] 16 S.C.R.


A     the Court may permit the plaintiff to claim exemption from the law
      of limitation on any ground not set out in the plaint, if such ground
      is not inconsistent with the grounds set out in the plaint.
             Limitation Act, 1963: s. 19 – Benefit of – Held: Section 19
      provide for a fresh period of limitation – Benefit under s. 19 is
B     available when payment on account of debt or of interest on legacy
      is made before the expiration of the prescribed period by the
      person liable to pay the debt or legacy and an acknowledgement
      of the payment appears in the handwriting of, or in a writing signed
      by, the person making the payment.
C           Dismissing the review petitions, the Court
            HELD:
            Review Petition (C) Nos. 786–787 of 2019
            1.1 Section 3 of the Limitation Act, 1963 makes it clear
D     that in event, a suit is instituted after the prescribed period, it
      shall be dismissed although limitation has not been set up as a
      defence. The Court by mandate of law, is obliged to dismiss the
      suit, which is filed beyond limitation even though no pleading
      or arguments are raised to that effect. The provisions of Sections
      4 to 20 are exceptions when suit beyond the period of limitation
E
      as prescribed in the Schedule shall not be dismissed as required
      by Section 3. Order VII Rule 6 C.P.C. uses the words “the plaint
      shall show the ground upon which exemption from such law is
      claimed”. The exemption provided under Sections 4 to 20 of the
      Limitation Act, 1963 are based on certain facts and events.
F     Section 19 provide for a fresh period of limitation, which is
      founded on certain facts, i.e., whether payment on account of
      debt or of interest on legacy is made before the expiration of
      the prescribed period by the person liable to pay the debt or
      legacy, whether an acknowledgement of the payment appears in
G     the handwriting of, or in a writing signed by, the person making
      the payment. [Para 11 and 12] [263-C-D; G-H]
            1.2 A perusal of the plaint indicates that there is no
      pleading as to exception of limitation by running any fresh period
      of limitation as per Section 19. The details of delivery challans
H     have been given, last challan being dated 04.10.1993 has been
        M/S SHANTI CONDUCTORS (P) LTD. v. ASSAM                         255
               STATE ELECTRICITY BOARD

mentioned by which supply was made. The details of payments             A
received have also been mentioned, in which last being made
on 05.03.1994 has been mentioned, but for the last payment
made on 05.03.1994, there was no pleading of an
acknowledgment on the part of the respondents, which could
result in start of fresh period of limitation. Further, it has been     B
further specifically pleaded that provisions of Limitation Act do
not apply in view of the provisions contained in the Act, 1993
as because the Act, 1993 is having overriding effect over the
Limitation Act and all other Acts. There being no specific
pleading by the plaintiffs claiming any start of fresh period of
limitation, there was no occasion for defendants to raise any           C
reply in reference to Section 19. [Para 13, 14] [265-C-E; 266-
A]
      1.3 The proviso of Order VII Rule 6 added by Act 104 of
1976, provided that the Court may permit the plaintiff to claim
exemption from the law of limitation on any ground not set out          D
in the plaint, if such ground is not inconsistent with the grounds
set out in the plaint. The proviso of Order VII Rule 6 cannot
come to the rescue of the plaintiff, the plaintiffs have specifically
pleaded in paragraph 21 that the provisions of the Limitation Act
are not applicable since Act, 1993 has overriding effect. The trial     E
court in decreeing the suit of the plaintiff has accepted the
submission and has held that Limitation Act, 1963 is not
applicable. [Para 18] [269-G-H]
      1.4 Paragraph 24 of the plaint, which is a paragraph of
cause of action for the suit, which refers to date beginning from       F
31.03.1992 till 05.10.1993, i.e., the beginning from the first
supply order i.e., 31.03.1992 and date of last supply order, i.e.,
05.10.1993, but cause of action is not claimed from the date
05.03.1994, which was the date when the last payment was
received by the petitioner. The petitioner in the plaint has clearly
                                                                        G
not pleaded for benefit of Section 19 nor has brought necessary
facts to enable the Court to consider the claim under Section
19. Thus, the petitioner is not entitled for benefit of Section 19
of the Limitation Act and there is no error in the judgment of
this Court dated 23.01.2019 holding that the suit of the plaintiff
was barred by time. [Para 19] [270-A-C]                                 H
256            SUPREME COURT REPORTS                    [2019] 16 S.C.R.


A           1.5 That benefit of Section 14 of Limitation Act cannot be
      claimed by the plaintiff since writ petition, which was filed by the
      Association was by different entity. The question of benefit of
      Section 14 having been specifically considered and rejected by
      this Court in its judgment dated 23.01.2019, there is no error
B     apparent on the said ground. Moreover, instant is a case where
      writ petition filed by Association was dismissed on 28.08.1997
      subsequent to filing of the suit by plaintiff on 10.01.1997.
      Furthermore, after the judgment of the Single Judge on
      28.08.1997 Association filed a writ appeal challenging the said
      judgment, which facts also detracts from fulfilling the conditions
C     as required for extending the benefit of Section 14 of the
      Limitation Act. [Para 20] [270-D-E]
            1.6 Insofar as other submissions that Act, 1993 is
      retroactive in nature and further amount due at the time of the
      commencement of the Act ought to attract interest of the Act,
D     1993, all these submissions have been elaborately considered
      in the judgment dated 23.01.2019, which have been considered
      on merits. The scope of review is limited and under the guise
      of review, petitioner cannot be permitted to reagitate and
      reargue the questions, which have already been addressed and
E     decided. Thus, there is no merit in review petition (c) Nos. 786–
      787 of 2019. [Para 21, 22] [270-F-G; 271-C]
            Review Petition (C) No.789 of 2019
            2. A perusal of the chart given in the judgment indicates
      that the date 29.09.1992 is a date of bill for the payment for
F
      supply of the materials by the plaintiffs. In the judgment dated
      23.01.2019, it was observed that “there being nothing on record
      to come to the conclusion that any supply was made after the
      enforcement of the Act so as to enable the appellant to claim
      interest under Section 3 read with Section 4 of the Act, 1993,
G     the judgment of the High Court does not need any interference
      in this appeal”. Thus, there is no merit in the submission of the
      counsel for the appellant that there is error apparent on the face
      of record in observation of the Court made in paragraph 85 of
      the judgment, the said submission is rejected. [Para 24, 25] [272-
H     D-E]
       M/S SHANTI CONDUCTORS (P) LTD. v. ASSAM                       257
              STATE ELECTRICITY BOARD

     Review Petition (C) No.788 of 2019                              A
       3.1 A perusal of the judgment dated 19.03.2013 indicates
that the grounds on which the petitioner prayed liberty to file
review was not proved in the review petition. The High Court
in the review judgment did not hold in favour of the petitioner
that he was entitled for the benefit of Act, 1993 rather the High    B
Court accepted the submission of the petitioner that plaintiffs
are not debarred from claiming cost under Section 34 CPC,
Section 61 of the Sale of Goods Act, 1930 or Section 3 of the
Interest Act, 1978 or in equity only on the ground of principal
amount. The High Court granted interest at the rate of 9% per        C
annum. The Civil Appeal No. 8445 of 2016 has been filed against
the review judgment but obviously the appeal is not against the
9% interest granted to the petitioner. Review judgment does
not grant interest under Act, 1993 since the High Court in the
review judgment did not interfere with the earlier finding that      D
petitioner is not entitled for benefit under Act, 1993. The review
on the ground on which liberty was sought was in essence not
accepted by the High Court in its review judgment. Moreover,
in judgment dated 23.01.2019, the maintainability of appeal
having been considered and found against the petitioner, there
                                                                     E
is no ground to review the petition. [Para 28] [273-E-H; 274-A]
     Sant Lal Mahton v. Kamla Prasad and Others, AIR
     1951 SC 477 : [1952] SCR 116 ; Jiwanlal Achariya
     v. Rameshwarlal Agarwalla, AIR 1967 SC 1118 ;
     Kamla Devi and Others v. Pt. Mani Lal Tewari and                F
     Others, (1976) 4 SCC 818 ; Parsion Devi and Others
     v. Sumitri Devi and Others, (1997) 8 SCC 715 : [1997]
     Suppl. SCR 470 – referred to.
                      Case Law Reference
                                                                     G
[1952] SCR 116                   referred to         Para 12
AIR 1967 SC 1118                 referred to         Para 14
(1976) 4 SCC 818                 referred to         Para 14
[1997] 4 Suppl. SCR 470         referred to          Para 21         H
258            SUPREME COURT REPORTS                          [2019] 16 S.C.R.


A           CIVIL APPELLATE JURISDICTION : Review Petition (Civil)
      Nos. 786-787 of 2019 in Civil Appeal Nos. 8442-8443 of 2016.
           From the Judgment and Order dated 23.01.2019 passed in Civil
      Appeal Nos.8442-8443 of 2016

B           With
            Review Petition (C) Nos. 789, 788 of 2019.
             Abhishek Manu Singhvi, Ajit Kumar Sinha, Basava S. Prabhu
      Patil, Vijay Hansaria, Sr. Advs., Devashish Bharuka, Ravi Bharuka,
      Ms. Sarvshree, Justine George, Ms. Srishti Agarwal, Narendra M.
C
      Sharma, Siddhartha Jain, Aditya Singh, Chinmay Desh Pande, Geet
      Ahuja, Rachitha H., Rajiv Shankar Dvivedi, Ms. Sneha Kalita,
      Ardhendumauli Prasad, Sanjeev Kumar Singh, Shighra Kumar,
      Rajlakshmi Singh, Ms. Sneha Kalita, Avnish Pandey, Abhinav Hansaria,
      Ms. Taruna A. Prasad, Advs. for the appearing parties.
D
            The Judgment of the Court was delivered by
            ASHOK BHUSHAN, J.
            1. These review petitions have been filed against the common
      judgment dated 23.01.2019 passed in Civil Appeal Nos. 8442-8443 of
E     2016, Civil Appeal No.8450 of 2016 and Civil Appeal No.8445 of 2016,
      by which all the Civil Appeals were dismissed, sought to be reviewed
      by these applications. All the review petitions filed have raised different
      grounds, which need to be considered separately.
            Review Petition (C) Nos. 786-787 of 2019
F
            2. To consider the grounds raised in the review petition, few facts
      need to be noticed.
            2.1 The Assam State Electricity Board, the respondent has issued
      two supply orders to the petitioner dated 31.03.1992 and 13.05.1992
G     for supply of aluminium electrical conductors. Petitioner completed
      supply in pursuance of the above supply orders beginning from June,
      1992 till 04.10.1993. The President of India to provide for and regulate
      payment of interest on delayed payment to small scale industries issued
      an Ordinance on 23.09.1992 namely “The interest on Delayed Payments
H     to Small Scale and Ancillary Industrial Undertaking Ordinance”, which
       M/S SHANTI CONDUCTORS (P) LTD. v. ASSAM                               259
    STATE ELECTRICITY BOARD [ASHOK BHUSHAN, J.]

subsequently became the Act namely “The interest on Delayed                  A
Payments to Small Scale and Ancillary Industrial Undertaking Act, 1993
(hereinafter referred to as “Act, 1993”)” w.e.f. 23.09.1992.
       2.2 A Writ Petition (C) No. 1351 of 1993 was filed by Assam
Conductors Manufacturers Association on behalf of its five members,
which included M/s. Shanti Conductors Private Limited also for               B
realisation of its dues and for seeking payment. An interim order was
passed by the Guwahati High Court on 21.07.1993, in which the High
Court observed that respondents may settle with the outstanding bills
of the petitioners. The respondent paid an amount of approx. Rs.2.15
Crores in instalments to the petitioner and the last instalment of payment   C
being made on 05.03.1994. A Money Suit No.21 of 1997 was filed by
the petitioner in the Court of Civil Judge (Sr. Division) No.1 at Guwahati
on 10.01.1997 for a decree of Rs.53,68,492.56 towards the interest only
on the payment of the principal amount, which had already been
received by the petitioner.
                                                                             D
       2.3 On 28.08.1997, Writ Petition (C) No.1351 of 1993 was
dismissed observing that writ petitioner may go to the Civil Court for
realisation of its dues.
       2.4 The trial court on 02.02.2000 decreed the money suit of the
petitioner for Rs.51,60,507.42 with future interest @ 23.75% on a            E
monthly compounding basis. RFA No.66 of 2000 was filed by the
petitioner against the judgment of the trial court. The Division Bench
made a reference to the Full Bench for answering three points as raised
by the counsel for the appellant. Three-Judge Bench answered the
reference on 05.03.2002. The respondent filed Special Leave Petition
(C) No. 24577 of 2002, which was subsequently converted in Civil             F
Appeal No.2351 of 2003. This Court on 10.07.2012 dismissed the Civil
Appeal No.2351 of 2003 [M/s. Assam State Electricity Board Vs.
M/s. Shanti Conductors Pvt. Ltd.] alongwith another Civil Appeal
No.2348 of 2003 [M/s. Purbanchal Cables and Conductors Pvt. Ltd.
Vs. Assam State Electricity Board]. After dismissal of the above Civil       G
Appeals, the Division Bench of the High Court allowed the RFA No.66
of 2000 filed by the respondents and dismissed the suit of the petitioner.
      2.5 Against the judgment of the Division Bench dated 20.11.2012,
Civil appeal Nos.8442-8443 of 2016 was filed by M/s. Shanti
Conductors (P) Ltd, the petitioner in the appeal. Two judgments were         H
260            SUPREME COURT REPORTS                          [2019] 16 S.C.R.


A     delivered by two Hon’ble Judges with two divergent opinion, which
      judgment is reported in (2016) 16 SCC Page 13. The matter was
      referred to Three Judge Bench, which heard all the appeals and vide
      its judgment dated 23.01.2019 dismissed the appeals.
             3. In the suit filed by the petitioners, one of the questions, which
B     was framed was “Whether the suit filed by the appellants is barred by
      limitation?” In paragraph 27 of the judgment dated 23.01.2019, Seven
      question, which had arisen in these appeals have been noticed. Issue
      No.3 was “Whether money suit by M/s. Shanti Conductors was barred
      by limitation?
C           4. Issue No.3 has been dealt from paragraphs 59 to 76 and we
      concluded in paragraph 76 that suit filed by M/s. Shanti Conductors
      (P) Ltd. was barred by time.
              5. Shri Abhishek Manu Singhvi, learned senior counsel appearing
      for petitioner submits that there is an apparent error in the judgment
D
      dated 23.01.2019 in holding that suit was barred by time. He submitted
      that according to admitted facts last payment made by the respondent
      was on 05.03.1994 and suit having been filed within three years, i.e.,
      on 10.01.1997 was well within time. It is submitted that last supply
      having been completed on 04.10.1993 and even though three years
E     period from 04.10.1993 had lapsed, but the payment having been made
      on 05.03.1994 by the respondents, a fresh period of limitation shall be
      available to the petitioner as per Section 19 of the Limitation Act, 1963.
      It is submitted that in the written submission, which was submitted on
      behalf of the petitioner, reliance was placed on Section 19 and further
F     in earlier judgment of this Court reported in (2016) 15 SCC 13, in
      paragraph 53, Justice Gowda has answered the question of limitation
      in favour of the appellant relying on Section 13. It is submitted that
      Section 19 escaped the notice of this Court while answering the question
      of limitation, which is an error apparent, need to be corrected and it
      has to be held that suit was well within time. Dr. Singhvi further submits
G     that petitioners were also entitled for benefit of Section 14 of the
      Limitation Act since Writ Petition No. 1351 of 1993 was filed in the
      High Court by Assam Conductors manufacturers Association, of which
      petitioner was one of the members, which writ petition came to be
      dismissed on 28.08.1997, the period during which the writ petition was
H     pending consideration ought to have been excluded while computing the
        M/S SHANTI CONDUCTORS (P) LTD. v. ASSAM                                 261
     STATE ELECTRICITY BOARD [ASHOK BHUSHAN, J.]

limitation for money suit filed by the petitioner. Dr. Singhvi submits that     A
although in the impugned judgment, this Court has considered claim of
petitioner of exclusion of time under Section 14 of the Limitation Act
but the benefit was erroneously denied on the ground that writ petition
was filed by the Assam Conductors Manufacturers Association, which
is a different entity than the petitioner. He submits that the said view        B
is apparently erroneous and need to be corrected. In the review petition,
apart from submissions of limitation, several other grounds have been
urged touching on the issues, which have been considered and decided
in the judgment dated 23.01.2019. He sought to contend that Act, 1993
is retroactive and further any outstanding amount at the time of
commencement of the Act ought to attract interest under the Act, 1993.          C

       6. Shri Vijay Hansaria, learned senior counsel appearing for the
respondents refuted the contentions of the petitioner and submitted that
there is no error apparent on record. The question on limitation of Suit
has been specifically considered and this court held that suit is barred
by time. Arguments made on the strength of Section 14 has been                  D
specifically considered and rejected. The petitioner was not entitled for
any benefit of Section 14 of the Limitation Act since Section 14
contemplates exclusion of time of the proceeding, which the plaintiff
has been prosecuting with due diligence. He submits that plaintiff in
the suit in question is M/s. Shanti Conductors whereas petitioner in the        E
writ petition, which was filed in the Guwahati High Court was
association, which is a different entity and it cannot be said that plaintiff
of suit was the same entity, which had filed the writ petition. Shri
Hansaria further submits that against the dismissal of the writ petition,
a writ appeal was filed by the Association, which writ appeal was also          F
subsequently dismissed by the Division Bench, which fact has been
concealed by the petitioner. When against the judgment of learned Single
Judge, the appeal was filed, no question of bonafide prosecuting the
earlier proceedings arises. Shri Hansaria further submits that for taking
benefit under Section 19 of the Limitation Act, there has to be specific
pleading and proof in the suit. Plaintiffs have neither pleaded any ground      G
for claiming benefit under Section 19 nor proved the same in the suit,
hence benefit of Section 19 cannot be extended. He further submits
that for taking benefit of Section 19 of the Limitation Act, there has to
be acknowledgment of the payment, which is a question of fact required
to be pleaded and proved by the plaintiffs.                                     H
262            SUPREME COURT REPORTS                          [2019] 16 S.C.R.


A            7. Learned senior counsel for the parties have also placed
      reliance on various judgments of this Court, which shall be referred to
      while considering the submissions.
             8. We may first consider the grounds raised by the petitioner on
      Section 19 of the Limitation Act. Although, during oral submissions, no
B     argument was raised on Section 19 of the Limitation Act, but the
      question being of limitation of the suit, we permitted the learned counsel
      for the parties to advance their submissions.
            9. Section 19 of the Limitation Act is as follows:-

C           “19. Effect of payment on account of debt or of interest on
            legacy.—Where payment on account of a debt or of interest on
            a legacy is made before the expiration of the prescribed period
            by the person liable to pay the debt or legacy or by his agent
            duly authorised in this behalf, a fresh period of limitation shall be
            computed from the time when the payment was made:
D
            Provided that, save in the case of payment of interest made
            before the 1st day of January, 1928, an acknowledgment of the
            payment appears in the handwriting of, or in a writing signed by,
            the person making the payment.

E           Explanation.—For the purposes of this section,—
                 (a) where mortgaged land is in the possession of the
                     mortgagee, the receipt of the rent or produce of such
                     land shall be deemed to be a payment;
                 (b) “debt” does not include money payable under a decree
F                    or order of a court.”
             10. In the judgment dated 23.01.2019, it has been held that the
      limitation of the suit filed by the petitioner shall be governed by Article
      113 of the Limitation Act, 1963, which is three years from the date when
      the right to sue accrues. In paragraph 71 of the judgment, it has been
G     held that last supply was completed on 04.10.1993, thus, amount became
      due on 04.11.1993 and the period of three years shall start running from
      04.11.1993 and suit filed was beyond three years. The petitioners on
      the strength of Section 19 contends that since the last payment was
      made on 05.03.1994, a fresh period of limitation shall begin from the
H     fresh date, i.e., 05.03.1994 and the suit filed on 10.01.1997 was well
       M/S SHANTI CONDUCTORS (P) LTD. v. ASSAM                                263
    STATE ELECTRICITY BOARD [ASHOK BHUSHAN, J.]

within time. Section 3 of the Limitation Act, 1963 deals with bar of          A
limitation. Section 3(1) is as follows:-
      “3. Bar of limitation.—(1) Subject to the provisions contained
      in sections 4 to 24 (inclusive), every suit instituted, appeal
      preferred, and application made after the prescribed period shall
      be dismissed, although limitation has not been set up as a defence.     B
      XXXXXXXXXXXXXXXXXX”
       11. The above provision makes it clear that in event, a suit is
instituted after the prescribed period, it shall be dismissed although
limitation has not been set up as a defence. The Court by mandate of
                                                                              C
law, is obliged to dismiss the suit, which is filed beyond limitation even
though no pleading or arguments are raised to that effect. The provisions
of Sections 4 to 20 are exceptions when suit beyond the period of
limitation as prescribed in the Schedule shall not be dismissed as required
by Section 3. In this context, we need to refer to Order VII Rule 6 of
the Civil Procedure Code. Order VII deals with plaint. Order VII Rule         D
6 contains a heading “Grounds of exemption from limitation law”.
Order VII Rule 6 is as follows:-
      “6. Grounds of exemption from limitation law. - Where the
      suit is instituted after the expiration of the period prescribed by
      the law of limitation, the plaint shall show the ground upon which      E
      exemption from such law is claimed:
      Provided that the Court may permit the plaintiff to claim
      exemption from the law of limitation on any ground not set out
      in the plaint, if such ground is not inconsistent with the grounds
      set out in the plaint.”                                                 F
       12. Order VII Rule 6 uses the words “the plaint shall show the
ground upon which exemption from such law is claimed”. The
exemption provided under Sections 4 to 20 of the Limitation Act, 1963
are based on certain facts and events. Section 19, with which we are
concerned, provide for a fresh period of limitation, which is founded         G
on certain facts, i.e., (i) whether payment on account of debt or of
interest on legacy is made before the expiration of the prescribed period
by the person liable to pay the debt or legacy, (ii) an acknowledgement
of the payment appears in the handwriting of, or in a writing signed by,
the person making the payment. We may notice the judgment of this             H
264             SUPREME COURT REPORTS                         [2019] 16 S.C.R.


A     Court dealing with Section 20 of the Limitation Act, 1908, which was
      akin to present Section 19 of the Limitation Act, 1963. In Sant Lal
      Mahton Vs. Kamla Prasad and Others, AIR 1951 SC 477, this
      Court held that for applicability of Section 20 of the Limitation Act, 1908,
      two conditions were essential that the payment must be made within
B     the prescribed period of limitation and it must be acknowledged by some
      form of writing either in the handwriting of the payer himself or signed
      by him. This Court further held that for claiming benefit of exemption
      under Section 20, there has to be pleading and proof. In paragraphs 9
      and 10, following has been laid down:-

C           “9. It would be clear, we think, from the language of s. 20,
            Limitation Act, that to attract its operation two conditions are
            essential : first, the payment must be made within the prescribed
            period of limitation and secondly, it must be acknowledged by
            some form of writing either in the handwriting of the payer
            himself or signed by him. We agree with the Subordinate Judge
D           that it is the payment which really extends the period of limitation
            under s. 20, Limitation Act; but the payment has got to be proved
            in a particular way and for reason of policy the legislature insists
            on a written or signed acknowledgment as the only proof of
            payment and excludes oral testimony. Unless, therefore, there is
            acknowledgment in the required from, the payment by itself is
E           of no avail. The Subordinate Judge, however, is right in holding
            that while the section requires that the payment should be made
            within the period of limitation, it does not require that the
            acknowledgment should also be made within that period. To
            interpret the proviso in that way would be to import into it certain
F           words which do not occur there. This is the view taken by almost
            all the High Courts in India and to us it seems to be a proper
            view to take (See Md. Moizuddin v. Nalini Bala A.I.R. (24) 1937
            Cal 284 : I.L.R. (1937) 2 Cal. 137; Lal Singh v. Gulab Rai 55
            All 280, Venkata Subbhu v. Appu Sundaram 17 Mad. 92, Ram
            Prasad v. Mohan Lal A.I.R. (10) 1923 Nag 117 and Viswanath
G           v. Mahadeo 57 Bom. 453.
            10. …………………………………If the plaintiff’s right of
            action is apparently barred under the Statute of limitation, O. 7,
            R. 6, Civil P.C. makes it his duty to state specifically in the plaint
            the grounds of exemption allowed by the Limitation Act upon
H           which he relies to exclude its operation; and if the plaintiff has
       M/S SHANTI CONDUCTORS (P) LTD. v. ASSAM                                265
    STATE ELECTRICITY BOARD [ASHOK BHUSHAN, J.]

      got to allege in his plaint the facts which entitle him to exemption,   A
      obviously these facts must be in existence at or before the time
      when the plaint is filed; facts which come into existence after
      the filing of the plaint cannot be called in aid to revive a right of
      action which was dead at the date of the suit. To claim exemption
      under s. 20. Limitation Act the plaintiff must be in a position to
      allege and prove not only that there was payment of interest on         B
      a debt or part payment of the principal, but that such payment
      had been acknowledged in writing in the manner contemplated
      by that section…………………………”
        13. We need to notice as to whether the petitioners in plaint have
pleaded any exclusion of time under Section 19 of the Act or not. The         C
plaint is filed as Annexure P/2 in Civil Appeal Nos. 8442-8443 of 2016.
A perusal of the plaint indicates that there is no pleading as to exception
of limitation by running any fresh period of limitation as per Section
19. In paragraph 10, the details of delivery challans have been given,
last challan being dated 04.10.1993 has been mentioned by which supply        D
was made. In paragraph 12, details of payments received have also
been mentioned, in which last being made on 05.03.1994 has been
mentioned, but for the last payment made on 05.03.1994, there was no
pleading of an acknowledgment on the part of the respondents, which
could result in start of fresh period of limitation. Further in paragraph
                                                                              E
21, it has been further specifically pleaded that provisions of Limitation
Act do not apply in view of the provisions contained in the Act, 1993
as because the Act, 1993 is having overriding effect over the Limitation
Act and all other Acts. Paragraph 21 of the plaint is referred to for
ready reference:-
                                                                              F
      “21. That the transaction between the plaintiffs and the
      defendants are duly maintained by the plaintiffs in the Books of
      Accounts like ledger, Sale Register etc., which are kept in the
      usual course of the business of the plaintiffs and those accounts
      between the plaintiffs and the defendants are in continuity and
      the interest payable by the defendants to the plaintiffs are carried    G
      over till date. As such the suit of the plaintiffs is in within time.
      Apart from that the provisions of the Limitation Act do not apply
      in view of the provisions contained in the Act, 1993 as because
      the Act of 1993 is having overriding effect over the Limitation
      Act and all other Acts.”                                                H
266            SUPREME COURT REPORTS                       [2019] 16 S.C.R.


A            14. There being no specific pleading by the plaintiffs claiming
      any start of fresh period of limitation, there was no occasion for
      defendants to raise any reply in reference to Section 19. Shri Abhishek
      Manu Singhvi, learned senior counsel has relied on two judgments of
      this Court, which need to be noticed: (i) Jiwanlal Achariya Vs.
B     Rameshwarlal Agarwalla, AIR 1967 SC 1118, and (ii) Kamla Devi
      and Others Vs. Pt. Mani Lal Tewari and Others, (1976) 4 SCC
      818. In Jiwanlal Achariya (supra), this Court had occasion to
      consider Section 20 of the Limitation Act, 1908, which was akin to
      present Section 19 of the Limitation Act, 1963. The Court was
      considering the question as to what shall be the date of a post-dated
C     cheque, whether it shall be the date on which cheque bears or the date
      the cheque is handed over to compute the start of fresh period of
      limitation. The Court held that the date which post-dated cheque bears
      subject to payment by the bank shall be treated as a date for start of
      the fresh period of limitation. In paragraph 8 of the judgment, it was
D     observed that the proviso to Section 20 shall be treated to be complied
      with for the cheque itself is an acknowledgment of the payment in the
      handwriting of the person giving the cheque. Paragraph 8 of the
      judgment is as follows:-
            “8. This brings us to the question of limitation. The facts are
E           not in dispute now. The promissory note was executed on
            February 4, 1954. On the same date a post-dated cheque bearing
            the date February 25, 1954 was given by the defendant-appellant
            to the plaintiff-respondent, the intention being that on being
            realised it would be credited towards part payment. It was
F           realised sometime after February 25, 1954 and was credited
            towards part payment, the appellant himself having made an
            endorsement admitting this part payment. But it is contended on
            behalf of the appellant that as the post-dated cheque was given
            on February 4, 1954, that must be held to be the date on which
            part payment was made. It has been held by the High Court that
G           the acceptance of the post-dated cheque on February 4, 1954
            was not an unconditional acceptance. Where a bill or note, is
            given by way of payment, the payment may be absolute or
            conditional, the strong presumption being in favour of conditional
            payment. It followed from the finding of the High Court that the
H           payment was conditional i.e. that the payment will be credited
   M/S SHANTI CONDUCTORS (P) LTD. v. ASSAM                                267
STATE ELECTRICITY BOARD [ASHOK BHUSHAN, J.]

 to the person giving the cheque in case the cheque is honoured.          A
 In the present case the cheque was realised and the question is
 what is the date of payment in the circumstances of this case
 for the purpose of Section 20 of the Limitation Act. Section 20
 inter alia lays down that where payment on account of debt is
 made before the expiration of the prescribed period by the person        B
 liable to pay the debt, a fresh period of limitation shall be computed
 from the time when the payment was made. Where therefore
 the payment is by cheque and is conditional, the mere delivery
 of the cheque on a particular date does not mean that the payment
 was made on that date unless the cheque was accepted as
 unconditional payment. Where the cheque is not accepted as an            C
 unconditional payment, it can only be treated as a conditional
 payment. In such a case the payment for purposes of Section
 20 would be the date on which the cheque would be actually
 payable at the earliest, assuming that it will be honoured. Thus
 if in the present case the cheque which was handed over on               D
 February 4, 1954 bore the date February 4, 1954 and was
 honoured when presented to the bank the payment must be held
 to have been made on February 4, 1954, namely, the date which
 the cheque bore. But if the cheque is post-dated as in the present
 case it is obvious that it could not be paid till February 25, 1954
 which was the date it bore. As the payment was conditional it            E
 would only be good when the cheque is presented on the date it
 bears, namely, February 25, 1954 and is honoured. The earliest
 date therefore on which the respondent could have realised the
 cheque which he had received as conditional payment on
 February 4, 1954 was 25th February, 1954 if he had presented it          F
 on that date and it had been honoured. The fact that he presented
 it later and was then paid is immaterial for it is the earliest date
 on which the payment could be made that would be the date
 where the conditional acceptance of a post-dated cheque
 becomes actual payment when honoured. We are therefore of
                                                                          G
 opinion that as a post-dated cheque was given on February 4,
 1954 and it was dated February 25, 1954 and as this was not a
 case of unconditional acceptance, the payment for the purpose
 of Section 20 of the Limitation Act could only be on February
 25, 1954 when the cheque could have been presented at the
 earliest for payment. As in the present case the cheque was              H
268            SUPREME COURT REPORTS                          [2019] 16 S.C.R.


A           honoured it must be held that the payment was made on February
            25, 1954. It is not in dispute that the proviso to Section 20 is
            complied with in this case, for the cheque itself is an
            acknowledgment of the payment in the handwriting of the person
            giving the cheque. We are therefore of opinion that a fresh period
B           of limitation began on February 25, 1954 which was the date of
            the post-dated cheque which was eventually honoured.”
            15. In the above case, in the plaint itself it was noticed that
      although the promissory note was executed on 04.02.1954 and the suit
      was filed on 22.04.1957 but the plaintiff had relied on payment of a
C     cheque on 25.02.1954 to bring the suit within time. Paragraph 1 of the
      judgment is to the following effect:-
            “Two questions of law arise in this appeal by special leave against
            the judgment of the Patna High Court. The facts which have
            been found by the High Court and which are necessary for our
D           purposes may be briefly narrated. The appellant was the
            defendant in a suit filed by the plaintiff-respondent for recovery
            of money on the basis of a promissory note for Rs 10,000
            executed on February 4, 1954 by the defendant-appellant in favour
            of the plaintiff-respondent. 12 per cent per annum interest was
            to run on the promissory note which was payable on demand or
E           to the order of the plaintiff-respondent. The suit was filed on
            February 22, 1957 and was thus obviously beyond time from
            February 4, 1954. The plaintiff-respondent relied on a payment
            by cheque on February 25, 1954 to bring the suit within time.”
             16. The judgment of this Court in Jiwanlal Achariya (supra)
F     does not lay down that even without pleading all facts for claiming start
      of fresh period of limitation, the plaintiff is entitled for the benefit of
      Section 19. The next judgment relied by Shri Singhvi is Kamla Devi
      and Others (supra), in which case, this Court was considering Section
      19 of the Limitation Act, 1963. This Court relied on an
G     acknowledgement of payment for holding that from the date of
      acknowledgment of order period of limitation shall start. In paragraph
      4 of the judgment following has been laid down:-
            “4. The last contention pressed was that the personal decree
            should not have been granted, because it was barred by limitation.
H           The basis for this contention is that the payment of Rs 25, which
       M/S SHANTI CONDUCTORS (P) LTD. v. ASSAM                                   269
    STATE ELECTRICITY BOARD [ASHOK BHUSHAN, J.]

      has been acknowledged on the registered mortgage deed, was                 A
      not itself by a registered endorsement and, therefore, the plaintiff
      was entitled to a period of three years only, even if Section 19
      may give an extension of limitation. We see no merit in this
      contention. The function of Section 19 is to provide a later date
      to count the period of limitation afresh, and that fresh period of
                                                                                 B
      limitation will be computed from the time when the
      acknowledgement is signed. Nothing turns on whether the
      acknowledgement is itself registered or not. The office of Section
      19 being to postpone the date of reckoning limitation and not to
      create a different substantive period of limitation, the latter
      depends upon the appropriate article of the Limitation Act which           C
      applies to the suit. In this case, the mortgage document was
      registered and the personal covenant was contained in the
      registered deed. Therefore, Article 116, which gives a period of
      six years, applies. Thus, the fresh period of limitation will be six
      years and it has to be counted from the date of
                                                                                 D
      acknowledgement, namely, August 31, 1940. In this view, there
      in no merit in the plea of limitation either. This is obviously a case
      where the revisional court had missed a fact apparent upon the
      record and, therefore, thought it fit, in the exercise of its discretion
      to review its judgment. Justice has thereby been furthered rather
      than frustrated. We are not here concerned with an endorsement             E
      on the deed as constituting a cause of action.”
      17. The above judgment noticed the function of Section 19, which
provides for a later date to count the period of limitation afresh. There
cannot be any dispute to the preposition as laid down by this Court in
above case.                                                                      F
        18. We may also notice the proviso of Order VII Rule 6, which
has been added by Act 104 of 1976, which provided that the Court may
permit the plaintiff to claim exemption from the law of limitation on any
ground not set out in the plaint, if such ground is not inconsistent with
the grounds set out in the plaint. The proviso of Order VII Rule 6               G
cannot come to the rescue of the plaintiff since as noticed above, the
plaintiffs have specifically pleaded in paragraph 21 that the provisions
of the Limitation Act are not applicable since Act, 1993 has overriding
effect. The trial court in decreeing the suit of the plaintiff has accepted
the above submission and has held that Limitation Act, 1963 is not
applicable.                                                                      H
270             SUPREME COURT REPORTS                         [2019] 16 S.C.R.


A            19. We may further notice that paragraph 24 of the plaint, which
      is a paragraph of cause of action for the suit, which refers to date
      beginning from 31.03.1992 till 05.10.1993, i.e., the beginning from the
      first supply order i.e., 31.03.1992 and date of last supply order, i.e.,
      05.10.1993, but cause of action is not claimed from the date 05.03.1994,
B     which was the date when the last payment was received by the
      petitioner. The petitioner in the plaint has clearly not pleaded for benefit
      of Section 19 nor has brought necessary facts to enable the Court to
      consider the claim under Section 19. We, thus, are of the view that
      petitioner is not entitled for benefit of Section 19 of the Limitation Act
      and there is no error in the judgment of this Court dated 23.01.2019
C     holding that the suit of the plaintiff was barred by time.
             20. We may also notice few submissions of Dr. Singhvi in support
      of his plea that the petitioner was entitled for benefit of Section 14. In
      our judgment dated 23.01.2019, we have already taken the view that
      benefit of Section 14 of Limitation Act cannot be claimed by the plaintiff
D     since writ petition, which was filed by the Association was by different
      entity. The question of benefit of Section 14 having been specifically
      considered and rejected by this Court in its judgment dated 23.01.2019,
      we do not find any error apparent on the aforesaid ground. Moreover,
      present is a case where writ petition filed by Association was dismissed
E     on 28.08.1997 subsequent to filing of the suit by plaintiff on 10.01.1997.
      Furthermore, after the judgment of the learned Single Judge on
      28.08.1997 Association has filed a writ appeal challenging the said
      judgment, which facts also detracts from fulfilling the conditions as
      required for extending the benefit of Section 14 of the Limitation Act.
F            21. Insofar as other submissions of Dr. Singhvi that Act, 1993 is
      retroactive in nature and further amount due at the time of the
      commencement of the Act ought to attract interest of the Act, 1993,
      all these submissions have been elaborately considered in the judgment
      dated 23.01.2019, which have been considered on merits. The scope
      of review is limited and under the guise of review, petitioner cannot be
G
      permitted to reagitate and reargue the questions, which have already
      ben addressed and decided. The scope of review has been reiterated
      by this Court from time to time. It is sufficient to refer the judgment
      of this Court in Parsion Devi and Others Vs. Sumitri Devi and
      Others, (1997) 8 SCC 715, wherein in paragraph 9 following has
H     been laid down:-
       M/S SHANTI CONDUCTORS (P) LTD. v. ASSAM                                271
    STATE ELECTRICITY BOARD [ASHOK BHUSHAN, J.]

      “9. Under Order 47 Rule 1 CPC a judgment may be open to                 A
      review inter alia if there is a mistake or an error apparent on
      the face of the record. An error which is not self-evident and
      has to be detected by a process of reasoning, can hardly be said
      to be an error apparent on the face of the record justifying the
      court to exercise its power of review under Order 47 Rule 1             B
      CPC. In exercise of the jurisdiction under Order 47 Rule 1 CPC
      it is not permissible for an erroneous decision to be “reheard and
      corrected”. A review petition, it must be remembered has a limited
      purpose and cannot be allowed to be “an appeal in disguise”.”
                                                                              C
      22. We, thus, do not find any merit in Review Petition (C) Nos.
786-787 of 2019, which is accordingly dismissed.

      Review Petition (C) No.789 of 2019

        23. Shri Ajit Kumar Sinha, learned senior counsel in support of       D
the review petition contended that there is an error apparent on the
face of record in observation of the Court made in paragraph 85 of
the judgment. Some of the supplies have been made prior to the
commencement of the Act, 1993, i.e., prior to 23.09.1992. It is submitted
that some of the supplies were made after 23.09.1992, hence the               E
petitioner was entitled for the benefit of interest under the Act, 1993.
He submits that in ground (b), it has been mentioned that details of
supply and reason of corresponding details have been noticed by the
trial court in the judgment dated 30.09.2002 passed in Money Suit No.32
of 1996. Reference has been made to Annexure – P/3 at Page – 71
                                                                              F
@ Page 88 of Civil Appeal No.8450 of 2016. We have perused
Annexure P/3, the judgment of the trial court dated 30.09.2002, our
attention has been invited to page 88 of the judgment, where reference
of 12 bills have been made in the judgment, which is to the following
effect:-
                                                                              G
      “Stated specifically, it is the plaintiff’s evidence that against the
      supply of poles to the defendants different divisions on receipt
      of orders from the defendants, the plaintiff submitted a number
      of twelve bills for the payment to the defendants to be reiterated
      as:                                                                     H
272            SUPREME COURT REPORTS                         [2019] 16 S.C.R.


A              Sl.             Bill No.              Date     Gross Amount
              No.                                                  of Bill
              1.     BCPI/31/91/92                20.3.92     Rs.5,02,545.92
              2.     BCPI/32/91/92                20.3.92     Rs.2,99,541.65
              3.     BCPI/33/91/92                20.3.92     Rs.2,98,344.48
              4.     BCPI/3/92/93                 7.4.92      Rs.4,67,928.48
B             5.     BCPI/11/92-93                8.6.92      Rs.1,08,806.45
              6.     BCPI/12/92-93                8.6.92      Rs.2,48,459.90
              7.     BCPI/26/92-93                29.9.92     Rs.17,729.50
              8.     BCPI/27/92-93                -           Rs.79,699.77
              9.     BCPI/28/92-93                -           Rs.1,81,497.98
              10.    BCPI/29/92-93                -           Rs.87,249.81
              11.    BCPI/30/92-93                -           Rs.12,782.45
C             12.    5% Security Deposit Bill     -           Rs.23,738.00
                     Total Outstanding Amount                 Rs.23,28,324.39

             24. A perusal of the above chart given in the judgment indicates
      that the date 29.09.1992 is a date of bill for the payment for supply of
      the materials by the plaintiffs. In the judgment dated 23.01.2019, we
D     had observed that “there being nothing on record to come to the
      conclusion that any supply was made after the enforcement of the Act
      so as to enable the appellant to claim interest under Section 3 read with
      Section 4 of the Act, 1993, we are of the view that judgment of the
      High Court does not need any interference in this appeal”.
E           25. We, thus, do not find any merit in the submission of the learned
      counsel for the appellant that there is error apparent on the face of
      record in observation of the Court made in paragraph 85 of the
      judgment, the said submission is rejected and the Review Petition (C)
      No. 789 of 2019 is dismissed.
F
            Review Petition (C) No.788 of 2019
             26. Shri Basava S. prabhu Patil, learned senior counsel appearing
      for the petitioner contends that this Court in the judgment dated
      23.01.2019 has dismissed the appeal of the petitioner as not maintainable,
G     which is an error apparent on record. He submits that the appeal filed
      by the petitioner being Civil Appeal No. 8445 of 2016 against the review
      judgment of the High Court dated 19.03.2013 was maintainable.
             27. Shri Patil submits that in the judgment dated 23.01.2019, the
      Issue No.6 was specifically framed regarding maintainability of the Civil
H     Appeal No.8445 of 2016. The maintainability of the appeal was
       M/S SHANTI CONDUCTORS (P) LTD. v. ASSAM                               273
    STATE ELECTRICITY BOARD [ASHOK BHUSHAN, J.]

specifically considered and answered in paragraphs 80. 81 and 82 of          A
the impugned judgment. The submission of Shri Patil is that since the
Civil Appeal No.8445 of 2016 was against the judgment of the High
Court dated 19.03.2013 by which review petition was partly allowed
by allowing interest @9% p.a., against which judgment, the appeal was
maintainable and withdrawal of earlier appeal by the petitioner was not      B
fatal. The appellants were issued two supply orders dated 17.02.1992
and 17.03.1992. The suit was filed on 16.05.1994 seeking decree with
interest, which trial court decreed. Assam Electricity Board filed a first
appeal, which was allowed by the High Court holding that bills raised
by the appellants were cleared by the Assam Electricity Board prior to
commencement of Act, 1993, hence the appellant was not entitled for          C
benefit of Act, 1993. Special leave petition filed against the judgment
of the High Court dated 05.04.2001 was permitted to be withdrawn by
following order:-
      “Learned counsel for the petitioner seeks leave to withdraw the
      special leave petition. He states that he will move the High Court     D
      in review stating that it has erred in recording that “all the bills
      were paid and cleared earlier to the commencement of the Act.”
      The special leave petition is dismissed as withdrawn accordingly.”
       28. After the aforesaid judgment of this Court permitting the
petitioner to withdraw the special leave petition, a review petition was     E
filed, which was partly allowed on 19.03.2013. A perusal of the judgment
dated 19.03.2013 indicates that the grounds on which the petitioner
prayed liberty to file review was not proved in the review petition. The
High Court in the review judgment did not hold in favour of the petitioner
that he was entitled for the benefit of Act, 1993 rather the High Court      F
accepted the submission of the petitioner that plaintiffs are not debarred
from claiming cost under Section 34 CPC, Section 61 of the Sale of
Goods Act, 1930 or Section 3 of the Interest Act, 1978 or in equity
only on the ground of principal amount. The High Court granted interest
at the rate of 9% per annum. The Civil Appeal No. 8445 of 2016 has
been filed against the review judgment but obviously the appeal is not       G
against the 9% interest granted to the petitioner. Review judgment does
not grant interest under Act, 1993 since the High Court in the review
judgment did not interfere with the earlier finding that petitioner is not
entitled for benefit under Act, 1993. The review on the ground on which
liberty was sought was in essence not accepted by the High Court in          H
274                SUPREME COURT REPORTS                  [2019] 16 S.C.R.


A     its review judgment. Moreover, in judgment dated 23.01.2019, the
      maintainability of appeal having been considered and found against the
      petitioner, we do not find any ground to review the petition.
             29. In result, Review Petition (C) Nos. 786-787 of 2019, Review
      Petition (C) No. 789 of 2019 and Review Petition (C) No. 788 of 2019
B     are dismissed.


      Nidhi Jain                                    Review Petitions dismissed.



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D




E




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