Section 118 of CPLRA : Section 118: Limitation In Suits For Revenue

Explanation using Example

Imagine a landowner, Mr. Sharma, who has a piece of agricultural land in the Central Provinces. The government, through a settlement agreement, determines the land revenue that Mr. Sharma must pay annually. However, Mr. Sharma fails to pay this revenue for several years. The government decides to take legal action to recover the unpaid revenue. According to Section 118 of The Central Provinces Land-Revenue Act, 1881, the government must file a lawsuit within three years from the date the revenue was due. If the government attempts to file a lawsuit four years after the due date, the court will likely dismiss the case on the grounds that the statute of limitations has expired, as per this section and the Indian Limitation Act, 1877.