( 1 ) THESE are two applications praying that the two concerned First Miscellaneous Appeals filed beyond the period of limitation be admitted either by excluding, under S. 14 Limitation Act, the period taken in prosecuting similar appeals in the court to the District Judge or by extending the period of limitation for sufficient cause under S. 5 of the Act.

( 2 ) S. 14 of the Limitation Act no doubt provides for exclusion of the period taken in prosecuting with diligence and good faith another civil proceeding against the same parties in respect of the same matter in another Court which is unable to entertain the same for want of jurisdiction or other causes of a like nature. In terms, however, S. 14 ex facie applies in computing the period of limitation for suits and applications only and not to appeals. But the Privy Council decision in Brij Indar Singh v. Kanshi Ram, AIR 1917 PC 156 appears to be a sufficient authority for the view that even in the case of an appeal, prosecution of another civil proceeding in the circumstances contemplated in S. 14 may constitute sufficient case for extension of the period of limitation for the appeal under S. 5 of the L