Dear Assumi sir,
In this context,we may refer to Madras Port Trust vs. Hymanshu International, (1979) 4 SCC 176. In that case, the Supreme Court made a very telling observation (though in the context of the rights of citizens), which we think is worth quoting in extenso: The plea of limitation based on this section is one which the court always looks upon with disfavour and it is unfortunate that a public authority like the Port Trust should, in all morality and justice, take up such a plea to defeat a just claim of the citizen. It is high time that governments and public authorities adopt the practice of not relying upon technical pleas for the purpose of defeating legitimate claims of citizens and do what is fair and just to the citizens. Of course, if a government or a public authority takes up a technical plea, the Court has to decide it and if the plea is well-founded, it has to be upheld by the court, but what we feel is that such a plea should not ordinarily be taken up by a government or a public authority, unless of course the claim is not well-founded and by reason of delay in filing it, the evidence for the purpose of resisting such a claim has become unavailable.Here, it is obvious that the claim of the respondent was a just claim supported as it was by the recommendation of the Assistant Collector of Customs and hence in the exercise of our discretion under Article 136 of the Constitution, we do not see any reason why we should proceed to hear this appeal and adjudicate upon the plea of the appellant based on Section 110 of the Madras Port Trust Act (II of 1905). We accordingly revoke the special leave granted to the appellant, and direct that the appellant do pay the cost of the respondents. (Emphasis given) We are mentioning this decision only to bring home the fact that the State should not raise technical pleas for the sake of it and to defeat a just claim.