The documents being balance sheets and settlement offers relating to acknowledgement claiming benefit of Section 18 of Limitation Act, 1963 could be accepted even at the appellate stage – Axis Bank Ltd. Vs. Naren Sheth & Anr. – Supreme Court
Hon’ble Supreme Court held that:
(i) Section 14 will have no application inasmuch as the proceedings under the SARFAESI Act before the DRT cannot be said to be before a Court or Tribunal having no jurisdiction.
(ii) A Secured Creditor would definitely have a right to invoke the power under the SARFAESI Act and the said proceedings cannot be said to be without jurisdiction. Therefore, no benefit under Section 14 of the Limitation Act would be admissible to the Secured Creditor.
(iii) The documents relating to acknowledgement claiming benefit of Section 18 could be accepted even at the appellate stage.
(iv) A settlement offer akin to an OTS proposal would be an acknowledgment of debt for the purpose of Section 18 of Limitation Act.
(v) A balance sheet acknowledging debt is also a document relevant for calculating the limitation.