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Issues:
1. Question of limitation in a suit regarding dissolved partnership. 2. Application of Sections 4 and 14 of the Limitation Act. 3. Interpretation of Sections 4 and 14 in relation to filing a plaint in the wrong court. 4. Analysis of the judgment in light of previous legal precedents. Analysis: The second appeal before the court pertains to a question of limitation in a suit concerning the accounts of a dissolved partnership. The dissolution occurred on 6-10-1954, with the last date for filing the suit being 6-10-1957. However, due to holidays on 6-10-1957 and 7-10-1957, the plaint was filed on 8-10-1957 in the wrong court. The appellant sought to benefit from Sections 4 and 14 of the Limitation Act to argue that the suit was within time. The lower courts disagreed and dismissed the suit as time-barred. The crux of the issue lies in the interpretation of Sections 4 and 14 of the Limitation Act. Section 4 allows for the filing of a plaint on the next working day if the last day of limitation falls on a holiday, without affecting the computation of the limitation period. On the other hand, Section 14 deals with excluding the time spent in a wrong court and adding it to the proper court for calculating the limitation period. The court emphasized that Section 4 applies to the proper court with jurisdiction, and if the plaint is filed in the wrong court, Section 4 does not apply. In the present case, the appellant's argument to add the period between 8-10-1957 and 18-10-1957 to the limitation period under Section 14 was deemed invalid. The court highlighted a previous judgment where the Privy Council ruled that Section 4 cannot be applied to a case where the plaint was filed in the wrong court out of time. Therefore, the court concluded that the suit was time-barred and upheld the lower courts' decision to dismiss the appeal. In light of the legal precedents and the clear ruling of the Privy Council, the court found that the appellant's attempt to utilize both Sections 4 and 14 to bring the suit within the limitation period was not permissible. The court affirmed the decision of the lower courts, stating that the suit was indeed barred by limitation. Consequently, the second appeal was dismissed with costs, and no leave was granted for further appeal.
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