Burden of Proof of Limitation The element of burden of proof is implicit in Section 3 Para 1 where in Section itself declares that the dismissal is subject to Sections 4-24. If the defendant raises the bar of limitation that the burden initially lies upon him and there upon it will shift to the plaintiff. The burden of plaintiff will be strict so as to prove exclusion if any so that they can prove and get the period of limitation extended. The question of limitation has to be raised before the Trial Court. However the issue of limitation can be raised in revision. If the ground of bar of limitation has not been raised before the Trial Court and the revision be made before the High Court, the question of limitation cannot be raised for the first time made. It is proper and expected that the objection of limitation shall be raised by the party in the Trial Court itself. However if the parties has sufficient explanation then it may be raised for the first time even in an appeal. However in order to raise it for a first time in second appeal it has to be substantial question of law and it shall be proved that the Second Appellate Court would not be require to additional evidence to decide the said issues. Burden of Proof lies to whom? In F.C.I. v. Babulal Aggarwal, the Supreme Court pointed out that a suit filed beyond limitation is liable to be dismissed even though limitation may not 7 AIR 1986 SC 756 set up as a defence. It is always desirable that the defendant raises the issue of limitation in the pleadings. ISSUE RELATED TO LIMITATION When can Court grant longer period of limitation? In the case of Jethmal v. Amb Singh, AIR 1955 Raj 37, it was held that where two interpretations are found to be equally possible, the court must impute a reasonable intention to the legislature and hold the suit not to be falling within a shorter period of limitation. Where Statutes fixes no Limitation period then limitation by implication- Any law or stipulation prescribing a period of limitation to do or not to do a thing after the expiry of period so stipulated has the consequence of creation and destruction of rights and therefore must be specially enacted. It is not for the court to import any specific period of limitation by implication where there is really none. Order against Limitation Act- It is now settled law that any law passed by the court contrary to the mandatory provision of the statute of limitation is an invalid and void ab initio [Swapan Kumar v. Subhash Chandra, AIR 1998 Cal 271]. When can the Court refuse to entertain the plea of Limitation? 1. When the issues have been fixed. 2. When fresh issues of fact have arisen. 3. When the court has taken additional period. 4. When proceedings of taking evidence gone to some length of time When plea of limitation can be raised? 1. It can be raised at the hearing of the suit before the issues are framed. 2. It can be raised in second appeal. 3. It can be raised in an appeal.