GURDIT SINGH AND ORS. ETC. vs MUNSHA SINGH AND ORS. ETC.

The Supreme Court held that under Article 2(b) of the Punjab Limitation (Customs) Act, 1920, plaintiffs must file suits within three years of the accrual of the right to sue, which is defined as the right to seek relief following the death of the last owner, K. The Court emphasized that the burden of proof lies on the plaintiffs to establish the precise time of K's death, as mere presumption is insufficient. The appeal was dismissed, affirming the lower court's ruling that the suits were filed beyond the limitation period as the plaintiffs failed to prove K's death within the requisite timeframe.