of the title of the true owner since, if the owner does not assert his title within a prescribed period and trespasser is allowed to have peaceful, continuous possession, he acquires an absolute title over the land. The limitation period provided under Article 65 of the Limitation Act, 1963 for suit for possession of immovable property is twelve years. This was observed by the Supreme Court in Nair Service Society v. K.C. Alexander on the basis of which various propositions with regard to trespasser
11B of Central Excise Act as limitation period of 1 year is given in that section. On an appeal, the single judge bench of Karnataka High Court has held that the sum paid by assessee was a “deposit” and not a duty and hence there was no necessity for assessee to have through a assert