Effect of payment on account of debt or of interest on legacy
Section 19 of the Limitation Act, 1963 deals with effect of payment on account of debt or of interest on legacy. Where payment on account of a debt or of interest on a legacy is made before the expiration of the prescribed period by the person liable to pay the debt or legacy or by his agent duly authorised in this behalf, a fresh period of limitation shall be computed from the time when the payment was made: The Act came into force on 01 Jan 1964.
Where payment on account of a debt or of interest on a legacy is made before the expiration of the prescribed period by the person liable to pay the debt or legacy or by his agent duly authorised in this behalf, a fresh period of limitation shall be computed from the time when the payment was made:
Provided that, save in the case of payment of interest made before the 1st day of January, 1928, an acknowledgment of the payment appears in the handwriting of, or in a writing signed by, the person making the payment.
Explanation.—For the purposes of this section,—
(a) where mortgaged land is in the possession of the mortgagee, the receipt of the rent or produce of such land shall be deemed to be a payment;
(b) "debt" does not include money payable under a decree or order of a court.
Section 19, The Limitation Act, 1963 (Act 36 of 1963).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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J.C. Budhraja v. Chairman, Orissa Mining Corporation Ltd.
Court's Decision & Legal Precedent
Under Limitation Act s.19, a payment on account of a debt made before expiry of the prescribed period by the person liable (or authorised agent), acknowledged in writing/signed as required, enables a fresh period of limitation to be computed from the date of payment — but only in respect of the debt against which the payment was made. Parallel principle under s.18: a written acknowledgment renews limitation only for the liability acknowledged at that time, not for fresh/additional claims raised later. OMC's 28.10.1978 letter acknowledging pending claims (~Rs 50.15 lakh) and payment of Rs 3.5 lakh extended limitation only for those acknowledged pending claims; later-introduced claims were time-barred. Arbitrator committed legal misconduct by awarding beyond the claim and misreading payment figures.
On this section: Direct SC teaching on s.19 payment-on-account: payment renews limitation only for the specific debt paid against; cannot be used to revive unrelated or subsequently invented claims.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 19
What have the courts held on Section 19 of the Limitation Act?
J.C. Budhraja v. Chairman, Orissa Mining Corporation Ltd. (18 Jan 2008) is the leading judgment on this section among those set out below: Direct SC teaching on s.19 payment-on-account: payment renews limitation only for the specific debt paid against; cannot be used to revive unrelated or subsequently invented claims.
How do I find court cases under Section 19 of the Limitation Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Limitation Act 19, section 19 Limitation Act, section 19 of the Limitation Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with J.C. Budhraja v. Chairman, Orissa Mining Corporation Ltd. (18 Jan 2008).
What should I read with Section 19 of the Limitation Act, and has it changed?
1 other provision in this corpus refers back to it.
When did Section 19 of the Limitation Act come into force?
Section 19 of the Limitation Act, cited as Limitation Act 19, came into force on 01 Jan 1964, having been enacted on 05 Oct 1963. It is in force as at the date shown on this page.
Other sections of this Act
- 30. Provision for suits, etc., for which the prescribed period is shorter than the period prescribed by the Indian Limitation Act, 1908557 words
- 17. Effect of fraud or mistake401 words
- 2. Definitions363 words
- 15. Exclusion of time in certain other cases347 words
- 14. Exclusion of time of proceeding bona fide in court without jurisdiction312 words
- 6. Legal disability283 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.