Jheky] lnL;-&;g f}rh; vihy jktLFkku dkrdkjh vf/kfu;e] 1955 ¼ftls rRipkr vf/kfu;e kCn ls lEcksf/kr fd;k tk;sxk½ dh /kkjk 224 ds vUrxZr jktLo vihy izkf/kdkjh] fpRrkSMx<+ ds fu.kZ; o fMØh fnukad 29-5-1999 ds fo:) izLrqr dh xbZ gSA 2- la{ksi esa rF; bl izdkj gS fd oknh eFkqjkyky us mi[k.M vf/kdkjh] fuEckgsM+k ds U;k;ky; esa vf/kfu;e dh /kkjk 88 o 53 ds vUrxZr izfroknh rqylhjke o vU; ds fo:) ,d okn izLrqr fd;k ftls mUgksaus vius fu.kZ; fnukad 27-11-1997 }kjk Lohdkj fd;kA fu.kZ; o fMØh fnukad 27-11-97 ls O;fFkr gksdj izfroknhx.k@ vihykFkhZx.k us vihy jktLo vihy izkf/kdkjh] fpRrkSM+x< ds U;k;ky; esa isk dh] vihy ds lkFk izfroknhx.k@vihykFkhZXk.k us ifjlhek vf/kfu;e dh /kkjk 5 dk izkFkZuk i= Hkh isk fd;kA izFke vihy U;k;ky; us vius fu.kZ; ,oa fMØh fnukad 29-5-1999 }kjk vihykFkhZx.k dh izFke vihy fujLr dj nhA mDr fu.kZ; ,oa fMØh ls O;fFkr gksdj vihykFkhZx.k us f}rh; vihy jktLo e.My esa isk dh] tks vfUre cgl ds fy;s gekjs le{k isk gqbZA 3- izR;FkhZx.k ds fo}ku vf/koDrk Jh ih-,l- nkksjk us izkjfEHkd vkifRr mBkrs gq, ;g dgk fd izFke vihy U;k;ky; ds vihykFkhZx.k dh vihy fe;kn ds fcUnq ij fujLr dh ftlds fo:)] fuxjkuh iks"k.kh; gS u fd f}rh; vihyA vius dFku ds leFkZu esa mUgksaus vkjvkjMh 1987 ist 470 ¼1½] ,vkbZvkj 1987 ,eih ist 120¼2½] ,vkbZvkj 1997 jkt- ist 284¼3½] U;kf;d n`"VkUrksa dk lgkjk fy;kA mudk ;g Hkh rdZ gS fd fu.kZ; fnukad 27-11-1997] /kkjk 2¼2½ lhihlh ds vUrxZr fMØh dh tks ifjHkk"kk nh xbZ gS] mldh ifjf/k esa Hkh ugha vkrkA vihy U;k;ky; us dkuwu ds fo:) fMØh cuk Hkh nh gS rks vihykFkhZ mldk Qk;nk ugha mBk ldrsA 4- vihykFkhZ ds fo}ku vf/koDrk dh nyhy gS fd fu.kZ; fnukad 27-11-1997 xq.kkxq.k ij ikfjr fd;k x;k gS] dsoy fe;kn ds fcUnq ij gh fu.kZ; ugha fd;k x;kA blh dkj.k izFke vihy U;k;ky; us fMØh Hkh cukbZ gS] ftlds fo:) f}rh; vihy iks"k.kh; gSA fodYi esa mUgksaus ;g Hkh dgk fd vxj fu.kZ; fnukad 27-11-1997 ds fo:) U;k;ky; ;fn bl urhts ij igqWaps fd f}rh; vihy iks"k.kh; ugha gS rks bls fuxjkuh esa laifjofrZr fd;k tkosaaaaA 5- geus mHk; i{k ds fOk}ku vf/koDrkvksa dh cgl ij euu fd;k o izuxr fu.kZ; fnukad 27-11-1997 dk v/;;u fd;kA 6- v/khuLFk U;k;ky; us izFke vihy dks le; ckf/kr ekuk vkSj vius fu.kZ; ds iSjk ua- 6 esa fy[k fd ^^bl U;k;ky; esa iqujkosnu fnukad 11-6-1998 dks isk fd;k x;k] ftlds fy;s fnu izfr fnu dh nslh dk Li"Vhdj.k izkFkZuk i= esa ugha fn;k x;k gS] QyLo:i iqujkosnu ifjlhek ls ckf/kr gksuk ik;k tkrk gSA** blds ipkr~ v/khuLFk U;k;ky; us vius blh fu.kZ; ds iSjk ua- 7 esa vihy fuLrkfjr djrs gq, ;g vafdr fd;k gS fd ^^vc dsoy bl vk/kkj ij fd foHkktu lwph rglhynkj ds LFkku ij iVokjh }kjk cukbZ xbZ] dsoy ek= bl rduhdh =qfV ds vk/kkj ij lEiw.kZ foHkktu dks vuqfpr ugha ekuk tk ldrk gS] foks"k rkSj ls tcfd mDr foHkktu okn&iqf"V rglhynkj us vius i= Øekad 57 fnukad 17-11-1997 ls mi[k.M vf/kdkjh dks izsf"kr fd;k x;k gS] ftlls ge v/khuLFk U;k;ky; }kjk ikfjr vfUre fMØh esa dksbZ =qfV ugha ikrsA ifj.kkeLo:i izLrqr iqujkosnu lkjghu gksus ls Lohdkj ;ksX; gSA** blls Li"V gS fd v/khuLFk U;k;ky; us vius dk fu.kZ; fnukad 27-11-1997 xq.kkxq.k ds vk/kkj ij ikfjr fd;k gSA 7- izR;FkhZ ds fo}ku vf/koDrk }kjk izLrqr U;kf;d n`"VkUr ckyd`".k ,oa vnlZ cuke rqylk ckbZ ,.M vuknj ¼4½] ,oa psykjke cuke ek.kd ¼5½] ,oa /kk:jke cuke i`Fohjkt ¼6½] dk voyksdu djus ls Li"V gS fd mijksDr lHkh ekeyks esa lacaf/kr U;k;ky; us dsoy ifjlhek vf/kfu;e dh /kkjk 5 dk fuLrkj.k fd;k Fkk] vihy dk xq.kkxq.k dk fuLrkj.k ugha fd;k Fkk ,oa mu vknskksa ds fo:) vihy dh xbZ ftlesa ;g ekuk x;k fd vihy iks"k.kh; ugha gSA izuxr izdj.k esa v/khuLFk U;k;ky; us ifjlhek vf/kfu;e ds izkFkZuk i= ij dk fuLrkj.k djrs gq, vihy dk Hkh xq.kkxq.k dk fu.kZ; ikfjr fd;k gSA U;k;ky; dk fu.kZ; nks izdkj dk gks ldrk gS ;k rks fMØh ds :i esa;k vknsk ds :i esa] ij og ,d lkFk ugha gks ldrk] tSlk fd ,vkbZvkj 1915 izhoh dkSafly 116¼7½] esa fu/kkZfjr fd;k gSA izuxr fu.kkZ;d ds ek/;e ls fooknxzLr fo"k;ksa esa lHkh i{kdkjksa ds vf/kdkjksa dh vo/kkj.kk dh xbZ gS mlds ipkr~ mldk xq.kkxq.k ij fopkj dj izFke vihy dks lkjghu ekurs gq, fujLr dj fn;kA v/khuLFk U;k;ky; us fu.kZ; fnukad 27-11-1997 dh fMØh Hkh cukbZ gSA ekuuh; jktLFkku mPp U;k;ky; us eSllZ cksM~l ,.M cksMZl izkbZosV fyfeVsM] t;iqj cuke eSllZ fgeky; isij ¼ekhujh½ izkbZosV fyfeVsM] ubZ fnYyh ¼8½] esa ;g vfHkfu/kkZfjr fd;k gS fd%& ``(A) Civil P.C. (1908), Sections 2(2), 2(9), 2(14)-Decree judgment and order-Distinction between-Words ``formal epxression suit is barred by limitation and is liable to be-dismissed- Amounts to final adjudication-Appeal lies and not revision. blh izdkj ekuuh; mPpre U;k;ky; us jkuh pkS/kjh cuke lwjtthr pkS/kjh ¼9½] esa vfHkfu/kkZfjr fd;k gS fd%& ``In the present case, the appeal was dismissed as barred by limitation. That it was an appeal even though barred by time is clear from Mela Ram & Sons. vs. Commr. Of Income-tax, 1956 SCR 166 : AIR 1956 SC 367 . Where Venkatarama Ayyar J., speaking for the Court, after referring to Nagendranath Dey vs. Suresh Chandra Dey, (1932) 59 Ind. App. 283 at. p. 287 : AIR 1932 PC 165 at p. 167; Raja Kulkarni vs. State of Bombay, 1954 SCR 384 at p. 388 : AIR 1954 SC 73 at p. 7