22 September 1977
Supreme Court
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UDAYAN CHINUBHAI Vs R. C. BALI

Bench: GOSWAMI,P.K.
Case number: Appeal Civil 1187 of 1977


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PETITIONER: UDAYAN CHINUBHAI

       Vs.

RESPONDENT: R. C. BALI

DATE OF JUDGMENT22/09/1977

BENCH: GOSWAMI, P.K. BENCH: GOSWAMI, P.K. KRISHNAIYER, V.R. FAZALALI, SYED MURTAZA

CITATION:  1977 AIR 2319            1978 SCR  (1) 547  1977 SCC  (4) 309

ACT: Limitation Act, 1963, Sections 5, 12, 12(2), Explanation  to sec.  12-Whether the time between the date of  the  judgment and  the  date  of the preparation of the decree  is  to  be excluded  for the purposes of limitation if application  for certified  copy  is made after the  decree  was  prepared-If there  was  a legal impediment against  preparation  of  the decree  on  account of certain directions in  the  judgement whether position would be different-When a litigant requests his  advocate  to take all steps without any laches  and  if there  is  indifference  or negligence on the  part  of  the advocate, whether delay should be condoned.

HEADNOTE: The  respondent  filed  a suit  for  rendition  of  accounts against  the  appellant,  The  Trial  Court  delivered   its judgment  on  27-3-1976  and granted a  final  decree.   The respondent was directed to make up deficiency in court  fees within one month.  On 14-4-1976, the appellant requested his advocate in the trial court to take necessary steps to  file an  appeal in the High Court.  On 17-4-1976 the advocate  in the  Trial  Court  applied  for  a  certified  copy  of  the judgment.  The deficit court fees was paid on 6-5-1976.   On the same day the decree was drawn up. The advocate who filed the  appeal in the High Court applied for another  certified copy  of  the judgment and decree on  14-7-1976.   The  said copies were ready on 17-9-1976.  The appeal was filed on 29- 9-1976.   If  the limitation is counted  from  6-5-1976  the appeal  would be within period of limitation.   However,  if the limitation was counted from 27-3-1976, the appeal  would be timebarred.  The High Court on construction of s.12(2) of the  Limitation  Act, 1963. read with the  explanation  held that  the  limitation  would commence  from  27-3-1976.  and therefore, the appeal was time-barred.  The High Court ’held that the delay till 17-9-1976 was explained, however,  since the appeal was filed on 29-9-1976, the delay of 12 days  was not explained and, therefore, dismissed the appeal. Allowing the appeal by special leave, HELD  :-(1)  In  the Limitation Act of  1908  there  was  no explanation to section 12 and there was a sharp cleveage  of opinion  in  the High Courts with regard to  the  expression

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"the  time  requisite for obtaining a copy of  the  decree". Ultimately  this Court in the case of Lala Bal  Mukund  held approving  the view of the majority of the High Courts  that the  period taken in drawing up of the decree would be  part of  the  requisite  period.  This Court,  however,  did  not express  any  opinion on the new section 12(2) of  1963  Act read with explanation. [550 H, 553 C-E] Jagat Dhisli Bhargava v. Jawahar Lal Bhargava & Ors.  [1961] (2)  SCR 918 and Lola Bal Mukand (Dead) by L.Rs v.  Lajwanti and others A.I.R. 1975 SC 1089, referred to. (2)  The  Court  after referring to the object  of  the  new section  and the recommendation of the Law  Commission  held that in computing the time requisite for obtaining the  copy of a decree the time that elapsed between the  pronouncement of  the judgment and the signing of the decree is not to  be excluded  if  the application for copy was  made  after  the preparation of the decree. [553 F-G] Subhash  Ganpatrao Buty and Another v. Maroti slo  Krishnaji Dorlikar and Others A.I.R. 1975 Bombay 244, overruled. Sitaram  Dada Sawant and Another v. Ramit Dada  Sawant,  AIR 1968 Bombay 204, approved. (3)  The  Court held that "shall not be excluded"  does  not mean "shall be included". [555 C] 548 (4)  The  position would be different if a decree cannot  be prepared   in  law  because  of  noncompliance   with   some directions in the judgment.  It is not possible to  conceive how a person may obtain a copy of a decree if that decree in view  of the recitals in the judgment pronounced  cannot  be prepared without some further action by a party.  A judgment which is unconditioned by the requirement of any action by a party  stands on a different footing and in that  event  the date  of the ’judgment would necessarily be the date of  the decree.  In such a case a party cannot take advantage of any ministerial  delay  in  preparing the decree  prior  to  his application  for  a  copy  i.e., to  say  if  there  is  any impediment in law to prepare a decree immediately after  the pronouncement  of judgment, no matter, if in fact, a  decree is prepared after some time lapses. It is only when there is a legal impediment to prepare a decree on account of certain direction  in the judgment or for non-compliance  with  such directions  or  for other legally  permissible  reasons  the party  who  is required to comply with  such  directions  or provisions cannot rely upon the time required by him,  under those  circumstances,  as  running  against  his  opponents. In  the present case, time was given to the  respondent  for paying the deficit court fees.  There can    be no decree in existence  in  law until the respondent supplied  the  court fees.  Without the existence of the decree  any  application for  a copy of the decree would be futile.  In  the  present case,  therefore  the  date  of  the  decree  was  when  the respondent  furnished the court fees as ordered.          It was only when the respondent paid the court fees that it was possible  to  prepare  the        decree  in  terms  of  the judgment.   In the present case the period of 90 days  would count  from the date when the respondent had  deposited  the court fees. Even  otherwise  in  the entire circumstances  of  the  case disclosing sheer in      difference on the part of the Trial Court  advocate  and no laches whatever on the part  of  the appellant, the court would have been inclined to condone the delay of 12 days under sec. 5 of the Limitation Act. [557 D 558 F-H, 559 B-F]

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JUDGMENT: CIVIL  APPELLATE  JURISDICTION : Civil Appeal  No.  1187  of 1977. Appeal  by Special Leave from the Judgment and  Order  dated the  28th  March, 1977 of the Delhi High  Court  in  Regular First Appeal No. 386 of 1976. V.   M.  Tarkunde,  P. H. Parekh, Kailash  Vasdev  and  Miss Manju Jetley   for the Appellant. A.   B.  N.  Sinha,  K. K. Sinha and S.  K.  Sinha  for  the Respondent. The Judgment of the Court was delivered by GOSWAMI, J.-This appeal by special leave is directed against the  judgment and order of the Delhi High Court dated  March 28,  1977,  in  a  regular first  appeal.   The  High  Court dismissed  the  appeal as time barred and  also  refused  to condone  the delay under section 5   of the Limitation  Act, 1963. The  defendant is the appellant before us.’  The  plaintiff- respondent  filed  a suit for rendition of accounts  in  the court of the Commercial Sub-Judge, Delhi and he decreed  the suit by his judgment dated March 27, 1976, in the  following words :-               "I  grant the plaintiff a final decree in  the               sum  of Rs. 42,259.75 against  the  defendants               with costs.  The plaintiff is directed to make               up deficiency in court fee within one month". 549 It  appears that the suit was filed with a court fee of  Rs. 20/-  only.  The plaintiff after obtaining, from the  court, an  extension of time supplied the deficient court  fees  on May  6,  1976,  on which date the decree  was  prepared  and signed. On  April 14, 1976, the appellant, who stays  in  Ahmedabad, requested Shri Bharatinder Singh, his Advocate in Delhi, in the  trial court, to take necessary steps to file an  appeal in the High Court and the said Advocate made an  application for certified copies of the judgment and the decree on April 17,  1976.   Later  on the appellant requested  Shri  P.  H. Parekh,  Advocate,  to file the appeal in the-  High  Court. Shri  Parekh was informed by Shri Bharatinder Singh that  be had made the application for certified copies in April  1976 and that he would hand over the certified copies as soon  as these were received. Since,  however, for a long time the said  certified  copies were  not received by him from Shri Bharatinder Singh,  Shri Parekh filed another application for certified copies of the judgment  and decree on July 14, 1976, after signing of  the decree.   The said copies were ready on September  17,  1976 and  were received by Shri Parekh on that day.  Shri  Parekh prepared the Memo of appeal, got it approved from his client in  Ahmedabad,  purchased  the court  fees  payable  on  the Memorandum  of appeal on September 25, 1976, and  filed  the appeal in the High Court on September 29, 1976. It  is stated that Shri Parekh was all along of the  opinion that since the first copy had been applied for in April 1976 and  since  that  was not ready, the appeal  would  be  well within  time  and since the said certified copies  would  be obtained from Shri Bharatinder Singh Shri Parekh would  file the said certified copies to show that the appeal was within the  period of limitation.  It is further stated  that  Shri Parekh was also of the opinion that the time for  limitation would  start  running from May 6, 1976, since that  was  the date  when the respondent paid the deficient court fees  and the  final  decree was drawn up and signed.   It  was  under

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these  circumstances, it was claimed before the High  Court, that the appeal filed was within the period of limitation as prescribed  by  article  116(a)  of  the  Schedule  to   the Limitation Act, 1963. The  Registry of the High Court pointed out that the  appeal was  time  barred  and the appellant,  therefore,  filed  an application   explaining   all  the  aforesaid   facts   and circumstances  with regard to the delay in  presentation  of the  appeal  and also contended that in fact  there  was  no delay if the time ran from May 6, 1976. The  High Court held that the appeal was, prima facie,  time barred  taking  the date of the decree as  March  27,  1976, which  was the date of the judgment and refused  to  condone the delay of 12 days which, according to the High Court, was not  adequately explained. The High Court, however,  made  a significant   observation   taking  note   of   the   entire circumstances of the case that "all this makes out 550 sufficient  cause for condoning the delay upto  that  time", that is 17th September, 1976, when Shri Parekh took delivery of  the certified copy.  It may be mentioned here that  Shri Bharatinder  Singh took delivery of the certified copies  on December 22, 1976, although these were ready for delivery on June 11, 1976. The  first question that arises for decision in this  appeal is whether under section 12(2) of the Limitation Act,  1963, read  with  the Explanation, the appellant  is  entitled  to exclude  the time commencing from the date of  the  judgment till  signing of the decree prior to his application  for  a copy  thereof.  According to the appellant  the  Explanation should be so read as to enable a party to obtain the benefit of the time prior to the signing of the decree in  computing the period of limitation.  In that case the appeal will  not be barred,. says Mr. Tarkunde. Before  we proceed further, we may read section 12 with  the Explanation  which was for the first time introduced in  the new Act in 1963               "12. (1) In computing the period of limitation               for  any suit, appeal or application, the  day               from  which  such period is  to  be  reckoned,               shall be excluded.               (2)   In  computing the period  of  limitation               for  an appeal or an application for leave  to               appeal  or  for revision or for  review  of  a               judgment,  the  day  on  which  the   judgment               complained  of  was pronounced  and  the  time               requisite for obtaining a copy of the  decree,               sentence  or order appealed from or sought  to               be revised or reviewed shall be excluded.               (3)   Where  a’  decree or order  is  appealed               from  or sought to be revised or reviewed,  or               where  an  application is made  for  leave  to               appeal  from  a  decree or  order,,  the  time               requisite for obtaining a copy of the judgment               on which the decree or order is founded  shall               also be excluded.               (4)   In  computing the period  of  limitation               for an application to set aside an award,  the               time  requisite  for obtaining a copy  of  the               award shall be excluded.               Explanation :-In computing under this  section               the  time requisite for obtaining a copy of  a               decree  or  an order, any time  taken  by  the               court to prepare the decree or order before an               application  for a copy thereof is made  shall

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             not be excluded". In  the  old Limitation Act, 1908, the Explanation  was  not there and there was a sharp cleavage of opinion in the  High Courts with regard to the expression "the time requisite for obtaining a copy of the decree".  Dealing with section 12(2) of the old Act, this Court 551 in Jagat Dhish Bhargava v. Jawahar Lal Bhargava &  Others(1) made the following observation at page 926               "There  is,  however, a  sharp  difference  of               opinion   in   regard  to   cases   where   an               application for a certified copy of the decree               is made after the said decree is drawn up.  In               dealing  with such cases Courts have  differed               as  to what would be the period requisite  for               obtaining  the certified copy of  the  decree.               The  Bombay, Calcutta and Patna  High  Courts,               appear  to have held that the period taken  in               drawing up of the decree would be part of  the               requisite period, while other High Courts have               taken a contrary view.  It is significant that               though  the High Courts have thus differed  on               this  point,  in  every  case  an  attempt  is               judicially  made  to do  justice  between  the               parties".   The Bombay view was  the  majority               view.               x              x               x             x Section  12  (2) of the old Act came  up  for  consideration before  this Court in a recent decision in Lala  Bal  Mukand (Dead)  by L Rs. v. Lajwanti and others,(2) but this  Court, while approving of the view held by the majority of the High Courts  under the section, expressed no opinion on  the  new section 12(2) of the 1963 Act read with the Explanation.  So far as the expression "time requisite" used in section 12(2) is concerned this Court, however, observed in- that decision as follows               "If  any period of the delay in preparing  the               decree  was  attributable to  the  default  or               negligence of the appellant, the latter  shall               not  be  entitled  to the  exclusion  of  such               period  under section 12(2) of the  Limitation               Act, 1908". That  was  a  case  in which, like  the  instant  case,  the plaintiffs  did  not  pay  the court  fee  within  the  time originally  fixed  in  the judgment and the  appeal  by  the defendant  was held to be barred by the High  Court  without excluding  the  time  that  the  plaintiffs  had  taken  for depositing the court fee to enable the court to prepare  the decree.  In the above context this Court observed as follows :-               "Applying  the law as enunciated above to  the               acts of the case in hand, it will be seen that               the drawing up or coming into existence of the               original decree, of which the copy was sought,               was conditional upon the payment of  Court-fee               by  the plaintiffs within thirty days  of  the               pronouncement  of the  judgment  (30-10-1956).               The  plaintiffs  did  not  comply  with   that               direction within the time originally specified               in the judgment.  They deposited the Court fee               only  on  18-1-1957 within the  extended  time               which  was  granted  without  notice  to   the               defendant-appellant.   Even  after  that,  the               decree was               (1)       [1961]      2      S.C.R.       918.

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             (2) A.I.R. 1975 S.C. 1089.               552               not signed till 30-1-1957.  Under the judgment               or  any rules of the Court, the appellant  was               not  required  to take any  step  towards  the               preparation  of the decree.  No period of  the               delay   in   drawing   up   the   decree   was               attributable  to the fault of  the  appellant.               The  delay  was  mainly  due  to  the  delayed               deposit of the Court-fee by the plaintiffs and               partly due to the laxity of the office of  the               Court.   Although  the  appellant  prematurely               filed an application for getting a copy of the               non-existent  decree on 26-11-1956,  he  could               legitimately   defer  that  action  till   the               condition precedent on which the drawing up of               the decree was dependent was performed by  the               plaintiffs.   It would not have been  extrava-               gant for the appellant to wait till the Court-               fee  was deposited by the plaintiffs, for,  in               the  event  of non-deposit of  the  Court-fee,               there  was a reasonable possibility  of  their               suit  being dismissed, or at any rate, of  the               decree   against  which  the  defendant   felt               aggrieved and eventually appealed’, not  being               passed.    Under   the   circumstances,    the               appellant was entitled to the exclusion of the               entire   time   between  the   date   of   the               pronouncement of the judgment and the date  of               signing of the decree, as the ’time  requisite               for obtaining a copy of the decree"’. Having regard to the state of the law with regard to section 12  of  the  old Limitation Act and the  sharp  cleavage  of opinion in the High Courts, the, Law Commission in its Third Report  on the Limitation Act, 1908, observed in para 37  at page 17 as follows :-               "  some  courts have taken the view  that  the               delay   in  drafting  the  decree  before   an               application  for  a  copy is  made  should  be               deducted  as ’time requisite’.  But  we  think               that   a  delay  of  the  office  before   the               application  for  a copy is  made  should  not               count  in  favour of the  party.   A  suitable               provision should be added to make this clear".               The Commission, therefore, proposed at page 76               of  the Report insertion of an explanation  to               section 12 in the following terms :-               "Explanation.-Any  time taken by the Court  to               prepare   the  decree  or  order   before   an               application  for copy thereof is  filed  shall               not   be  regarded  as  time   requisite   for               obtaining the copy within the meaning of  this               section". This is the background of the Explanation introduced in  the 1963 Act. The  Bill for the new Limitation Act was introduced  in  the Rajya Sabha in June 1962 (Bill No. XI of 1962).  The Objects and  Reasons  appended  to the Bill for  inserting  the  new section 12 are given as follows :-               "The existing section 12 is being amended               (i)   to  include  applications  for  revision               within its scope;               553               (ii)  to  provide  expressly  that  the   time               requisite for obtaining a copy of the judgment

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             in  the  case of an application for  leave  to               appeal is also to be excluded;               (iii) to  make it clear that any delay in  the               office of the court in drawing up a decree  or               order  before  the  application  for  a   copy               thereof is made, shall not be excluded." As noted earlier the Explanation was introduced in order  to finally  put the lid on the controversy with regard  to  the time requisite for obtaining a certified copy of the  decree under section 12(2).  The majority of the High Courts  under the  old section 12(2), with-out the Explanation,  took  the view  that in excluding the time requisite for  obtaining  a certified  copy of the decree the entire time  required  for preparation of the decree by the office after  pronouncement of  the  judgment and the signing of the decree  was  to  be excluded  irrespective of the fact whether  the  application for  certified  copy  of the decree was made  prior  to  the signing  of the decree or after it.  This Court in Lala  Bat Mukand  (supra),  as stated earlier, approved  of  the  view taken  by  the  majority of the High Courts.   It  is  worth repeating  that while approving of that view under  the  old Act  this Court made it clear that "it expressed no  opinion as to whether the law enunciated in Lala Bat Mukand  (supra) would  hold good in cases governed by the new section 12  of the 1963 Act". It  is  exactly this question which has now  been  presented before  us for decision.  It is contended on behalf  of  the appellant that,- under the new section 12(2), in calculating the  time requisite for obtaining the certified copy of  the decree,  the  time  which elapsed prior to  signing  of  the decree,  should  also be excluded under section  12(2)  not- withstanding  that  the application for certified  copy  was made after the preparation of the decree. Relying  on the new section 12(2) read with the  Explanation of the 1963 Act, it is not possible to accept the submission that in computing the time requisite for obtaining the  copy of   a  decree  by  an  application  for  copy  made   after preparation of the decree the, time that elapsed between the pronouncement of the judgment and the signing of the  decree should  be excluded.  The Explanation does  not  countenance such a construction of section 12(2).  It is to set at  rest the  difference  of views amongst the High Courts  that  the explanation was introduced and it is not permissible now  to allow the same controversy to be perpetuated even after  the 1963 Act. The  appellant strongly relied upon the Full Bench  decision of  the  Bombay  High Court in Subhash  Ganpatrao  Buty  and Another  v. Maroti s/o Krishnaji Dorlikar and  Others(")  in support of his submission.  The Full Brench observed in that decision that-               ".......  it  is  the duty  of  the  Court  to               interpret  the language actually employed  and               to determine the intention of the               (1)   A.I.R. 1975 Bom. 244.               554               legislature from such language and since there               is  no ambiguity about the  language  actually               employed,  neither the recommendation  of  the               Law Commission nor the aims and object as  set               out  in the Statement of Objects  and  Reasons               can  be  brought in aid or can be  allowed  to               influence the natural and grammatical  meaning               of   the   Explanation  as  enacted   by   the               Parliament".               The Full Bench further observed

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             "We  are  conscious  that  the  interpretation               which  we have placed upon the Explanation  is               in  teeth  of the recommendation  of  the  Law               Commission  and  the  object  stated  in   the               Statement   of   Objects,  and   Reasons   for               introducing  the Explanation to section  12(2)               but  having regard to the  language  employed,               which is very clear and unambiguous, it is our               duty to give the plain and natural meaning  to               such language.The Full Bench further  observed               :               I  "In other words, the plain and  grammatical               meaning  of  the Explanation in our  view,  is               that while computing the ’time requisite’  for               obtaining  a copy of a decree, any time  taken               by  the Court to prepare the decree  or  order               before  an application for a copy  thereof  is               made shall be included." The  Full  Bench overruled a decision of the same  court  in Sitaram  Dada  Sawant and Another v.  Ramu  Dada  Sawant(1), wherein Chandrachud, J. (as he then was) had taken the view, on  the  new section, that the appellant therein  should  be entitled to the exclusion of time between the date on  which he applied for certified copies and the date on which  those copies were ready for delivery and that the time between the date  of the judgment and the date on which the  decree  was drawn up should not be excluded if the appellant had applied for certified copy of the decree after the decree was  drawn up.   The Full Bench gave a good deal of importance to  what it  described as "the aspect as to what topic is dealt  with by  the Explanation. . .". The Full Bench, inter alia,  also referred  to a decision of the Orissa High Court in  Koutuki Sabatani  v.  Raghu  Sethi(2)  where  the  said  High  Court observed that "it, appears to us that the Explanation  which was  actually  added  to section 12 of the  Act  means  just contrary to the suggestion of the law Commission". This  is  the first time that this Court is called  upon  to deal  with section 12 of the Limitation Act, 1963, with  the Explanation  added to it. We have already noted the  history of  this provision having regard to the  recommendations  of the  Law  Commission and the Statement of  the  Objects  and Reasons while introducing the Bill in Parliament. The  object of the Explanation is to facilitate  computation of  the  time requisite for obtaining a copy of  the  decree about  which  there  had been earlier  sharp  difference  of judicial opinion.  It will be an irony if (1)  A. I.R 1968 Bom. 204. (2)  A.I.R. 1970 Orissa, 116. 555 the same difference of opinion continues even after the  new Explanation.  Since the Explanation is apparently capable of conflicting views still current in several High Courts which have  been noticed in the Bombay Full bench case of  Subhash Ganpatrao  Buty (supra), two of which are now from the  same High Court, it is not possible merely to decide, as the Full Bench has done, "on a natural and grammatical meaning of the Explanation"  to  section  12(2).   It  is  clear  from  the decision  of the Full Bench that it would have arrived at  a different conclusion and would have perhaps even agreed with the decision of the single Bench of that Court if it did not fall  into an error in holding that there was absolutely  no ambiguity  in  the Explanation  notwithstanding  conflicting views expressed by some of the High Courts, including  their own, to which their attention was drawn. We   would  not  approve  of  reading  the  words   in   the

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Explanation, shall not be excluded" by mentally substituting them as "shall be included" for the purpose of construction. There is a scheme underlying the several clauses in  section 12  along with the Explanation which is the opening  section in  Part  III  of the Act under the  title  "Computation  of period  of Limitation".  Sub-clauses (1), (2), (3)  and  (4) use the same expression "shall be excluded" for the  purpose of  computing  the  period of  limitation.   The  period  of limitation is defined in section 2(j) and "means the  period of limitation prescribed for any suit, appeal or application by the Schedule, and ’prescribed period’ means the period of limitation  computed  in accordance with the  provisions  of this   Act".   Whenever,  therefore,  under  section  12   a prescribed  period of limitation has to be computed  certain days are permitted to be excluded in order that a person who desires  to  appeal  is  not put  to  any  inconvenience  or hardship in the prescribed period being shortened by certain exigencies  for  no fault of his or for reasons  beyond  his control. When  in  the several clauses of section  12,  as  mentioned above,  certain days shall have to be excluded, what is  not to   be  excluded,  therefore,  has  also to  be   clearly explained.   That is the raison d’etre for  the  Explanation newly  introduced.   In  the entire  scheme  of  section  12 dealing with exclusion of time for the purpose of  computing the  prescribed period of limitation, it is not possible  to substitute the words "shall not be excluded" by reading  the same  as " shall be included" which will introduce an  alien concept  which  is  different from  that  disclosed  in  the setting of all the provisions.  It will not be enough to say that the meaning of the words "shall not be excluded" is the same  as  "shall  be included".  The  words  "shall  not  be excluded"  in  the Explanation have to play  an  appropriate role in the setting and context of the expression "shall  be excluded"  used in all the preceding clauses in section  12. It  is only preserving the words intact in the  Explanation, its correct intent has to be ascertained. Let  us  take, an illustration.  The  period  of  limitation under  the Code of Civil Procedure for an appeal to  a  High Court  from  any  decree is 90 days from  the  date  of  the decree.  The date of the decree is the date of the  judgment under  Order 20, rule 7, C.P.C. Ordinarily, therefore,  time begins to run subject to section 12 from the date of the 556 judgment  which is, for the particular purpose, the date  of the   decree.  90  days  being  the  prescribed  period   of limitation,  under  section 12(1), the day from  which  such period  has to be reckoned shall be excluded.   Again  under section 12(2), the time requisite for obtaining a  certified copy of the decree shall be excluded.  Under section  12(3), even the time requisite for obtaining a copy of the judgment on  which  the  decree is founded shall  also  be  excluded. Having thus in the above three clauses excluded a number  of days  in computing the prescribed period of 90 days, it  was absolutely  necessary  to make it clear in  the  Explanation that  the  time  taken by the Court to  prepare  the  decree before an application for a copy thereof is made shall not be excluded.  If the Explanation were not in these terms the old controversy would have persisted about the time  claimed by a person before making an application for a copy, whether it  should  be  excluded or not, in.  view  of  the  earlier conflict of decisions.  It is because of this history of the judicial controversy that the Explanation was phrased in the way  it has been done by Parliament, namely, that  the  time taken  by  the  court  to  prepare  the  decree  before   an

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application thereof is made shall not be excluded.  In other words, that period which may elapse in preparing the copy of the decree, prior to the making of an application for  copy, shall not be excluded when excluding the time requisite  for obtaining  a copy while computing the period of  limitation. But  for this Explanation it could have. been again  argued, that  time also should be excluded as the entire  period  of time  requisite for obtaining a copy in veiw of one line  of earlier  judicial  decisions  under the old  Act.   We  are, therefore,  clearly of opinion that the Law  Commission  had made  a  very salutary recommendation in order to  make  the position   absolutely  clear  and  to  avoid   any   further controversy in the matter. The  Law  Commission, in its wisdom, went to the  extent  of even  suggesting the phraseology of the Explanation at  page 76  of  the  Report.  Parliament having taken  note  of  the recommendations  of the Law Commission made it clear in  the Objects  and Reasons while introducing the Bill that it  was brought  "to  implement  the  recommendation  of  the   Law- Commission.   When the Explanation was added to section  12, Parliament  sought  to put a quietus  to  the  long-standing judicial controversy with regard to "the time requisite  for obtaining  a copy" by clearly explaining that when  time  is excluded,  as provided for in subsection (2) of section  12, the time that has elapsed from pronouncement of the judgment to the point of time prior to application for a. copy of the decree  shall  not be excluded in computation of  the  time. requisite  for obtaining the copy.  This is in  accord  with reason and sound common-sense since a person does nothing in court   for  obtaining  a  copy  prior  to  his  making   an application  for a copy when there is nothing, in  his  way, not  to.   This was the reason  underlying  the  Explanation which  prompted the legislature not to permit  exclusion  of such  idle  time of the applicant while computing  the  time requisite for obtaining a copy for the purpose of  computing the  period of limitation.  We have to give effect  to  this Explanation with its avowed intent. Computation  of  limitation is predominantly  the  governing factor  in  section  12.   In  order  to  achieve  an   easy computation of the period 5 57 of  limitation  without hardship to litigants and  to  avoid vicissitudes of time-consuming litigious exercises which the old section had been subjected to, the Explanation has  been introduced.  In order to enable a correct computation of the period  of  limitation under section 12(2)  with  certitude, when  it is provided, therein, that certain time has  to  be excluded, it is then clearly provided, at the same time, ill the  Explanation that a particular period of time shall  not be  excluded.  As if the section and the Explanation  say  : You  are  permitted  to  exclude  the  time  requisite   for obtaining  a  copy  but in computing  that  time,  which  is requisite  and which is allowed for exclusion under  section 12(2), you shall not exclude, while computing the period  of limitation,  the  time  that had elapsed from  the  date  of judgment  to the date of your application for a  copy.   The object seems clearly to be not to give premium to  unmerited idleness and indifference of litigants in making application for copy. The  words  "under  this section"  in  the  Explanation  are significant relating, as it does, to the governing topic  in the   section, ’namely,  computation  of  the  period   of limitation.   There are no twin topics, one for  computation of  the  period of limitation under section  12(2)  and  the other for computation of the time requisite for obtaining  a

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copy  of  the  decree under the  Explanation  divorced  from computation  of limitation.  The Explanation cannot be  read in  isolation disowning the substantive  provision,  namely, section 12(2). The  position may be different if a decree in law cannot  be prepared  because of non-compliance with some directions  in the  judgment.   The Explanation does a  composite  service, positive  as well as negative.  Positively it  prescribes  a mode  of  correct  computation of the time  requisite  by  a process  of  exclusion and negatively it  mandates  for  not excluding  the time before making an application  for  copy. The  Explanation  does not warrant inclusion  of  a  certain period  positively  excluded  by  it  for  the  purpose   of computing  the  period  of limitation  by  "including"  that excluded  period  for the benefit of a person prior  to  his making  an  application  for copy.   The  interdict  of  the Explanation must be respected. The  subject-matter of section 12(2) and the Explanation  is identical and, with respect, we are unable to agree with the opinion of the Full Bench in Subhash Ganpatrao Buty  (supra) that  there  is  a  dichotomy of "topic"  in  the  said  two provisions.   We have seen that there may be scope  for  two views on the Explanation and that would inevitably forbid  a mere grammatical construction of the same on the  touchstone of the plain text divorced from the object of the provision. The  real intent will have to be discovered from the  scheme of  the  provisions.   It  is  by  following  that  rule  of construction,  we have gone into the history and  background of the provision together with the recommendation of the Law Commission, as also the Objects and Reasons of the Bill in order to arrive at the proper intent of the Explanation. 558 In interpreting the provisions of a statute the courts  have to  give effect to the actual words used whether couched  in the  positive or in the negative.  It is not permissible  to alter  the  cohesive  underlying  thought  process  of   the legislature  by reading in positive sense what has been  set out in negative terms.  The courts will try to discover  the real  intent by keeping the diction of the  statute  intact. This is another cardinal rule of construction. The  view  we  have taken does not require  us  to  mentally substitute  the words in the statute for those used  by  the legislature.   Besides, even under the new Act there  having already  arisen  a  conflict of decisions  in  several  High Courts the sooner the controversy is set at rest the better. We  are  happy  that in arriving at this  decision  we.  are effectuating  a  very  useful  recommendation  of  the   Law Commission whose anxiety in the Report was clearly  manifest to  put an end to an ancient judicial conflict.   The  Court will  do  its  duty  not to  recommence  another  series  of litigation. The correct legal position, therefore, is that under section 12(2)  read  with  the  Explanation  a  person  cannot   get exclusion  of the period that elapsed between  pronouncement of the judgment and the signing of the decree if be made the application for a copy only after preparation of the decree. We endorse the views on the line of the Bombay High Court in Sitaram  Dada Sawant (supra).  With respect, the Full  Bench decision   in  Subhas  Ganpatrao  Buty  Asupra)  cannot   be approved. This will, however, not conclude the matter before us. While the above is the true legal position that emerges from section  12(2)  read with the Explanation there  may  be  an exceptional case, as the instant one, before us. The time requisite for obtaining a copy under section  12(2)

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must be that time which is "properly required" for getting a copy  of the decree see Lala Bal Mukand (supra).  It is  not possible  to  conceive how a person may obtain a copy  of  a decree  if  that  decree, in view of  the  recitals  in  the judgment pronounced, cannot be prepared without some further action by a party.  A judgment which is unconditioned by the requirement of any action by a party, stands on a  different footing  and  in that event the date of  the  judgment  will necessarily  be the date of the decree.  In such a  case,  a party  cannot  take advantage of any  ministerial  delay  in preparing  the decree prior to his application for  a  copy, that is to say, if there is no impediment in law to  prepare a decree immediately after pronouncement of the judgment, no matter  if, in fact, the decree is prepared after some  time elapses.   No  party, in that event, can exclude  that  time taken  by  the  court  for  preparing  the  decree  as  time requisite for obtaining a copy if an application for a  copy of the decree has not been made prior to the preparation  of the decree.  It is only when there is a legal impediment  to prepare  a  decree on account of certain directions  in  the judgment  or for non-compliance with such directions or  for other legally permissible reasons the party, who is required to 559 comply with such directions or provisions, cannot rely  upon the  time  required by him, under  those  circumstances,  as running against his opponent. When a judgment is delivered in the presence of the  parties clearly  announcing  certain  steps  to  be  taken  by   the plaintiff  before  the decree can be  prepared,  the  matter stands  on  an entirely different footing.  In  the  present case  without  deposit of the deficient court  fees  by  the plaintiff  the decree could not be instantly prepared  under the  law. time was given to the plaintiff for  that  purpose and  there could be no decree in existence in law until  the plaintiff  supplied the courts fees.  Without the  existence of the decree any application for a copy of the decree would be futile.  Therefore, on the facts of this case, in view of the  operative part of the judgment, the date of the  decree was when the plaintiff furnished the court fees as  ordered. It was only then for the first time possible to prepare  the decree  in terms of the judgment.  In this case  the  decree was prepared on the very day, namely, May 6, 1976, when  the court  fees  were furnished by the plaintiff.  As  has  been observed  in  Lala  Bal Mukand (supra) it  would  have  been "extravagant"  for the appellant to apply for a copy of  the decree before the decree could be prepared.  On the  special facts  of this case there was no default on the part of  the appellant and the appeal was not barred by limitation.   The respondent  cannot  take  advantage of his  own  default  to defeat the appellant.’s appeal on the ground of  limitation. The  period  of 90 days, in this case, will count  from  the date  when  the plaintiff had deposited the court  fees,  as ordered,  when only the court could take up the  preparation of  the decree.  It is not a case of the court  omitting  or delaying to prepare the decree without any further action by a party. Even  otherwise,  in the entire circumstances  of  the  case disclosing  sheer indifference, perhaps, negligence, on  the part of the Advocate, Shri Bharatinder Singh, and no laches, whatever,  on the part of the appellant, we would have  been inclined to condone the delay of 12 days under section 5  of the Limitation Act. In the result the appeal is allowed, The judgment and decree of the High Court are set aside.  We will, however, make  no

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order  as  to costs, particularly in view of the  fact  that counsel appearing for both sides expressed that there  would be  a sincere endeavour by the parties to settle the  matter when  the  records reach the High Court.  We are  sure  that with the good offices of counsel the High Court will be able to  take  up the appeal at an early date,  if  possible,  to record  a  final  settlement  of  the  dispute  between  the parties.  With this hope we part with the records. P.H.P. Appeal allowed. 560