King, J.

1. The question which arises in this appeal is one of limitation. There was an execution petition filed by a decree-holder in March, 1939. This was his second execution application, the first one having been dismissed in July, 1933. The interval between these two dates is obviously more than three years, but he contended that a large part of the interval was covered by the language of Section 14 of the Limitation Act and it has been held by the lower appellate Court that this contention is valid. The appeal is by the judgment-debtor who holds that Section 14 cannot properly be applied. The other relevant dates and facts in the case are these : In June, 1933, before the first execution petition had in fact been dismissed, the decree-holder applied to adjudicate the appellant as an insolvent. His application was made in the Court of the District Judge of South Arcot who in December, 1933, transferred it to the Subordinate Judge of Cuddalore. There the judgment-debtor was adjudicated insolvent on 5th February, 1934, and the insolvency petition remained pending until in 1938, the District Judge following a decision of this Court recalled the petition from the file of th