The conditions that are required to be fulfilled for invoking the provisions of Section 14 of The Limitation Act, 1963 have been succinctly spelt out in Consolidated Engineering Enterprises v. Principal Secretary, Irrigation Department, (2008) 7 SCC 169 . The question as to whether Section 14 would also be applicable to Quasi-Judicial Forums as against the Court, fell for consideration before M.P. Steel Corporation, (2015) 7 SCC 58. J. Kumaradasan Nair, (2009) 12 SCC 175 observed, when Sub-Section (2) of Section 14 Act per se is not applicable, the same would not mean the principles akin thereto would not be applicable.
Strictly, the provisions of Section 14 would not be applicable to proceedings before a Quasi-Judicial Tribunal. However, the principles underlying the same would be applicable. The proper approach will have to be of advancing the cause of justice, rather than to abort the proceedings.
– Hon’ble Justice B.R. Gavai, Kalpraj Dharamshi v. Kotak Investment Advisors Ltd., [Civil Appeal Nos. 2943-2944 of 2020].