P.K. KUTTY ANUJA RAJA & ANR. vs STATE OF KERALA & ANR.

The Supreme Court held that the limitation for filing a suit under the Limitation Act, 1963 begins from the date of the judgment quashing the assessment, which was January 1, 1968, as per Section 3 of the Limitation Act. The Court ruled that the appellants' suit filed in 1974 was barred by limitation since it was not filed within three years from the start date of limitation. The Court upheld the High Court's decision that the right to recover was extinguished by the expiration of the limitation period.