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PPB Unit CChapter Notes8–10 Marks Expected

Important Laws Relating to Recovery of Dues

Principles & Practices of Banking | Unit C · Chapter 29

Chapter 28 (NPAs) showed when a loan fails to perform. This chapter covers what the law allows the bank to do about it — five statutes that together form the legal arsenal for debt recovery: the DRB Act 1993 (tribunals), SARFAESI 2002 (enforcement without court), IBC 2016 (insolvency resolution), the Legal Services Authorities Act 1987 (Lok Adalats), and the Limitation Act (time limits for legal action).

By Bankopedia.co.inUpdated 2026JAIIB PPB · Module C

📌 Why This Chapter Matters in JAIIB

Expect 8–10 questions spread across five statutes — this is one of the widest-coverage chapters in PPB Unit C. The examiner tests three clusters hard: (1) Numbers — ₹20L DRT threshold, 60-day SARFAESI notice, 50%/25% DRAT deposit, 180/330-day CIRP window, ₹1cr IBC threshold, ₹20L Lok Adalat ceiling; (2) Constitutional validity cases — Mardia Chemicals and Delhi High Court Bar Association; (3) IBC timelines — CIRP 180+extension, Fast Track 90+45, PPIRP 120 days with 90-day RP submission, IBBI composition (3+1+5 members). Limitation periods (3/12/30 years) are near-certain numerical questions.

Key Numbers & Thresholds — Chapter 29 at a Glance

Rs 20 lakhDRB Act: minimum debt threshold for DRT jurisdiction
4 years / 70 yrsDRT Presiding Officer term / maximum age
30 daysDefendant's time to file written statement before DRT
180 daysDRT disposal target; also CIRP period under IBC
30 daysDRAT appeal filing period from receipt of DRT order
50% / min 25%DRAT: deposit required to file appeal / minimum after reduction
75% (struck down)Mardia Chemicals: original Sec 17(2) SARFAESI deposit declared unconstitutional
60 daysSARFAESI: notice to NPA borrower to discharge liabilities in full
Rs 1 lakh / 20%SARFAESI qualifying: security > Rs 1L AND dues ≥ 20% of principal+interest
60%SARFAESI: multi-creditor consent needed before enforcement
Rs 300 croreMinimum NOF for ARC registered on/after October 11, 2022
Rs 500 crore+NARCL: acquires legacy stressed assets with exposure at this level
45 daysSARFAESI: borrower's time to apply to DRT against enforcement
March 31, 2011CERSAI became operational
3 yearsSARFAESI limitation period for enforcement action
Rs 1 croreIBC: minimum default for CIRP of corporate debtors
October 1, 2016IBBI established under IBC
330 daysIBC: absolute maximum CIRP period including extensions
90 + 45 daysIBC Fast Track CIRP: standard + maximum extension
66%PPIRP: financial creditor approval threshold for MSME debtors
120 / 90 daysPPIRP: total period / deadline to submit plan to AA
14 daysIBC: bankruptcy order must be passed within this period
Rs 1,000IBC: minimum default for individuals / partnership firms
Rs 20 lakhLok Adalat: monetary ceiling for civil disputes
3 / 12 / 30 yrsLimitation: demand loans / mortgage enforcement / foreclosure
Section 1

Recovery of Debts & Bankruptcy Act, 1993 — Tribunals & Setup

Why the DRB Act Was Needed

Before 1993, banks had no dedicated forum — they had to queue behind ordinary civil litigants in district courts. Backlogs stretched recovery timelines to decades. Huge assets sat blocked as unproductive, draining bank productivity. Parliament enacted the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (now called the Recovery of Debts and Bankruptcy Act — DRB Act) to create a fast-track, dedicated tribunal system.

29.2.1

Constitutional Validity — The Landmark Case

The Delhi High Court Bar Association challenged the DRB Act before the Delhi High Court, which declared it unconstitutional. On appeal, the Supreme Court in Union of India vs Delhi High Court Bar Association (2002) 4 SCC 275 reversed that finding and upheld the Act's constitutional validity. The Act remains fully operative.

DRT & DRAT — Key Structural Facts

DRT CompositionOne person only — the Presiding Officer (PO). Not a bench. Staff includes one or more Recovery Officers.
PO QualificationMust be, or have been, or be qualified to be appointed as a District Judge.
PO Term4 years from date of assumption, OR until age 70 — whichever is earlier.
DRAT CompositionOne person — the Chairperson (who must be, or qualify as, a High Court Judge).
DRAT PowersChairperson supervises all DRTs within jurisdiction; can transfer cases, review performance, convene meetings.
Minimum DebtRs 20 lakh — cases below this are outside DRT jurisdiction.
Bar on Civil CourtsOnce a DRT is established in an area, civil courts lose jurisdiction over qualifying recovery cases (not HC/SC).

🧠 Mnemonic — DRB Act Key Numbers

20L = threshold
4yr/70 = PO tenure
30d = written stmt
180d = DRT disposal
30d = DRAT appeal
50/25% = DRAT deposit

"Twenty Lakhs, Four Years, Thirty Days, Half and Quarter" — the DRT number ladder.

Section 2

DRB Act Procedure — Application to Recovery

Step-by-Step: Filing to Recovery Certificate

1. File applicationBank/FI files application (Sec 19) with DRT of competent jurisdiction (where defendant resides / works, or where branch account is maintained, or cause of action arises).
2. DRT issues summonsDefendant must show cause within 30 days why relief should not be granted. DRT may also direct defendant to disclose assets and restrain disposal.
3. Written statementDefendant must file written defence (including set-off claims) within 30 days of receiving summons. Counter-claims are also possible.
4. Interim ordersDRT may attach property, appoint receiver, pass interim injunctions during proceedings.
5. Final order & Recovery CertificatePO passes order; issues Recovery Certificate to Recovery Officer (RO) for execution. Certificate is deemed a court decree.
6. Disposal targetDRT must attempt final disposal within 180 days from receipt of application.
7. Recovery by RORO can attach/sell property, arrest defendant, appoint receiver — same powers as Third Schedule of Income Tax Act 1961.
8. DRAT appealAppeal filed within 30 days of receiving DRT order, with 50% deposit (reducible to 25% by DRAT). DRAT must attempt disposal within 6 months.

Doctrine of Election — DRT vs SARFAESI

Can a bank simultaneously pursue DRT proceedings AND SARFAESI enforcement? The Doctrine of Election says "if you choose one remedy, you cannot use another inconsistent remedy." It applies only when all three elements coexist:

Element 1

Two or more remedies exist

Element 2

The remedies are inconsistent with each other

Element 3

A choice of one has been made

⚠️ Supreme Court Ruling

DRT and SARFAESI are not inconsistent — they are complementary remedies. Therefore the Doctrine of Election does not apply. A bank may simultaneously pursue both or switch between them. Withdrawal of DRT application is NOT a pre-condition for taking SARFAESI action.

Overriding Effect & Priority

  • DRB Act has overriding effect over the Companies Act — leave of the company court is NOT needed to file a DRT case even if winding-up proceedings are pending (Allahabad Bank vs Canara Bank AIR 2000 SC 1535).
  • Recovery Officer has powers equivalent to a Tax Recovery Officer under Income Tax Act 1961 (Third Schedule).
  • Secured creditors have priority over all other debts including government dues — subject to IBC provisions.
  • Recovery certificate is deemed a court decree and can initiate winding-up proceedings against a company.
Section 3

SARFAESI Act, 2002 — Fundamentals & Constitutional Validity

The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI) is the most powerful tool in a bank's recovery arsenal. It allows secured creditors to enforce security interests — take possession and sell mortgaged/hypothecated assets — without going to court or DRT. The powers override the Transfer of Property Act.

Two Qualifying Conditions (Both Must Be Met)

Condition 1Security interest for securing repayment of the financial asset is more than Rs 1 lakh
Condition 2Amount due is 20% or more of the principal amount and interest thereon
ExclusionAgricultural land, pledge of movable property, aircraft, vessels, properties exempt from attachment under CPC, and amounts up to Rs 1 lakh are excluded from SARFAESI

⚖️ Landmark Case — Mardia Chemicals Ltd. vs Union of India (2004)

A three-member Supreme Court bench upheld SARFAESI as constitutionally valid — except for the original Section 17(2). That section required a borrower to deposit 75% of the amount claimed by the lender before the DRT would even hear their appeal against enforcement. The Court struck it down as unreasonable, oppressive, arbitrary and violative of Article 14 (Right to Equality).

Section 17(2) was subsequently amended: the pre-deposit requirement is now 50% (reducible to 25% by the DRT).

Enforcement Procedure — Key Steps

Sec 13(2) NoticeSecured creditor gives written notice to the NPA borrower to discharge liabilities in full within 60 days from the date of notice.
Borrower restrictionOn receipt of notice, borrower must NOT transfer the secured asset (sale/lease/otherwise) without the secured creditor's prior written consent. Violation is a criminal offence.
Creditor responseAfter receiving borrower's reply, the creditor must respond within 15 days stating the reasons for not accepting it. An internal mechanism must be in place.
60-day expiryIf borrower fails to pay in full, the secured creditor can exercise enforcement powers: take possession, manage, sell, or take over management.
60% multi-creditor ruleIn multi-creditor accounts, enforcement needs agreement of secured creditors holding at least 60% in value of outstanding amount. Decision is binding on all.
CMM/DM assistanceFor taking physical possession, the secured creditor can seek help from the Chief Metropolitan Magistrate or District Magistrate within whose jurisdiction the asset lies.

Order of Appropriation of Sale Proceeds

1st — CostsCosts, charges and expenses incidental to preservation, protection and insurance of the secured assets
2nd — Secured creditor duesThe outstanding principal, interest and other charges of the secured creditor
3rd — SurplusAny surplus is paid to persons entitled thereto in accordance with their rights and interests

Rights of the Borrower Against Enforcement

  • Apply to the DRT within 45 days of the enforcement measure being taken (no pecuniary limit — even sub-Rs 20L cases can go to DRT under SARFAESI).
  • Appeal to DRAT within 30 days of DRT order, with 50% deposit (reducible to 25% by DRT).
  • If DRT finds enforcement was not in accordance with the Act and directs return of the asset, the borrower is entitled to compensation and costs as determined by the tribunal.
Section 4

SARFAESI — ARC, NARCL, Management Takeover & CERSAI

29.3.2

Asset Reconstruction Companies (ARC)

  • ARC must register with RBI and maintain minimum Net Owned Funds (NOF) of Rs 300 crore on an ongoing basis.
  • ARCs registered on or after October 11, 2022 must commence business with minimum NOF of Rs 300 crore.
  • ARCs acquire NPAs from banks by issuing debentures, bonds, or entering agreements. Rights of the original bank in the security vest in the ARC.
  • ARCs raise funds from Qualified Buyers (QBs) by issuing Security Receipts (SRs) under separate schemes — not offered to general public.
  • Funds raised under each scheme are held in a resultant trust; on ARC liquidation, money goes to the beneficiary QBs — not the liquidator.
  • ARC may also act as manager for secured assets taken by banks, agent for collection, or receiver if appointed by a court.
  • NARCL (National Asset Reconstruction Company Ltd) was set up to clean up legacy stressed assets with bank exposure of Rs 500 crore and above — offering a mix of cash and Security Receipts.
29.3.5

Effect of Management Takeover

When a secured creditor takes over management, it publishes a notice in two newspapers (English + regional language) appointing directors (for a company) or an administrator (for others).

Key Effect — Automatic Vacation

On publication of this notice, the existing directors of the company (or persons holding superintendence/direction/control in other cases) are deemed to have vacated their offices automatically — no court order needed.

  • Shareholders cannot appoint new directors without secured creditor approval.
  • No winding-up or receivership proceedings can be initiated without secured creditor consent.
  • On full recovery of the secured debt, the secured creditor must restore management to the borrower.
  • Directors vacating office by this process are NOT entitled to compensation for loss of office.
29.3.7

Central Registry — CERSAI

Full name

Central Registry of Securitisation Asset Reconstruction and Security Interest of India

Operational since

March 31, 2011

Purpose

Registers securitisation, reconstruction, and creation/modification/satisfaction of security interests

Public notice effect

Registration constitutes public notice from the date AND TIME of filing — not from processing date

No enforcement without registration

A secured creditor cannot exercise SARFAESI rights unless the security interest is registered with CERSAI

Satisfaction report

ARC/secured creditor must report full payment/satisfaction to CERSAI within 30 days. CERSAI then gives 14 days to show cause before recording satisfaction.

⚠️ Limitation Period

SARFAESI enforcement actions must be taken within 3 years from when the cause of action arose (Section 36 of the Limitation Act). After selling the security, if the shortfall claim is not filed within the limitation period, it is time-barred.

Section 31 Exclusions — SARFAESI Does NOT Apply To

Lien on goods, money or security under Indian Contract Act / Sale of Goods Act
Pledge of movable property (Section 172, Indian Contract Act) — pledgee already has possession
Security interest in vessels (Merchant Shipping Act)
Security interest in aircraft (Aircraft Act 1934)
Rights of unpaid seller under Sale of Goods Act
Properties exempt from attachment/sale under CPC Section 60(1)
Agricultural land
Security interest where financial asset does not exceed Rs 1 lakh
Cases where amount due is less than 20% of principal and interest
Section 5

Insolvency & Bankruptcy Code, 2016 — Framework & IBBI

The IBC, which came into force in December 2016, is fundamentally different from DRT/SARFAESI. It is not a recovery statute — it is a resolution statute. Instead of one creditor enforcing its security, IBC coordinates all creditors together to either revive the business or liquidate it in an orderly way. It replaced multiple overlapping laws and set a single, time-bound framework.

Coverage & Minimum Default Thresholds

Corporate debtorsRs 1 crore minimum default | AA: NCLT (National Company Law Tribunal)
LLPsRs 1 crore minimum default | AA: NCLT
Individuals / Partnership FirmsRs 1,000 minimum default | AA: DRT (Debt Recovery Tribunal)
Personal guarantors to corporatesRs 1,000 minimum default | AA: NCLT
IBBI

Insolvency and Bankruptcy Board of India (IBBI) — Established October 1, 2016

IBBI is the regulatory backbone of IBC — it registers, regulates and oversees Insolvency Professionals (IPs), Insolvency Professional Agencies (IPAs) and Information Utilities (IUs). It writes and enforces rules for all resolution and bankruptcy processes.

IBBI Composition (Central Government appointments)

Chairperson1 person
Ex-officio members3 persons — not below Joint Secretary rank, from Ministry of Finance, Ministry of Corporate Affairs, and Ministry of Law
RBI nominee1 ex-officio member nominated by RBI
Other members5 members nominated by Central Government — at least 3 must be whole-time members

🧠 Mnemonic — IBBI Members

1 Chair + 3 Ex-officio (Finance/Corp/Law) + 1 RBI + 5 Others (min 3 whole-time)

"One Chair, Three Ministers, One RBI, Five Nominees" → 1+3+1+5 = 10 total members.

Four Pillars of IBC Institutional Infrastructure

IBBI

Regulatory body — registers and oversees all market participants under IBC.

Insolvency Professional Agencies (IPA)

Enrol and regulate Insolvency Professionals; set professional conduct standards.

Insolvency Professionals (IP)

Handle CIRP, liquidation, bankruptcy, and fresh start proceedings as Resolution Professionals or Bankruptcy Trustees.

Information Utilities (IU)

Collect, authenticate and disseminate financial information to eliminate disputes about debt records at the point of default.

Section 6

IBC — CIRP, Fast Track, PPIRP & Individual Bankruptcy

CIRP — Corporate Insolvency Resolution Process Timeline

Admission of applicationAA admits the application; moratorium is declared; Interim Resolution Professional (IRP) appointed; public announcement made.
IRP forms CoCIRP receives all creditor claims and constitutes the Committee of Creditors (CoC).
CoC appoints RPCoC must appoint a Resolution Professional within 7 days of being constituted.
Resolution PlanRP invites Resolution Applicants; plan must be approved by CoC (66% voting share); submitted to AA for approval.
180-day CIRP windowCIRP must be completed within 180 days from the insolvency commencement date.
ExtensionAA may extend by up to 90 days — but the total period including all extensions and time for legal proceedings must not exceed 330 days.
If CIRP failsAA orders liquidation. RP acts as Liquidator. Workmen dues have pari passu charge with secured creditors in liquidation.

Three IBC Corporate Resolution Processes Compared

FeatureCIRPFast Track CIRPPPIRP (MSMEs)
Who can useAny corporate debtor (Rs 1 cr+)Small corporates / low-debt debtorsMSMEs only (MSMED Act)
Standard period180 days90 days120 days total
Max extensionUp to 330 days total45 days maxNo extension — 120 days is outer limit
Creditor approval to initiateNot required from debtorNot required from debtor66% financial creditors (non-related) must approve
ManagementVests in RP (IRP first)Vests in RPRemains with Board of Directors unless CoC votes to change
RP deadlineSubmit plan to AA by 180 daysSubmit plan within 90 daysSubmit CoC-approved plan within 90 days of commencement

Appeal Timelines Under IBC

AA → NCLAT/DRAT30 days from AA orderNCLAT/DRAT may allow further 15 days for sufficient cause
NCLAT/DRAT → Supreme Court45 days (on a question of law)Supreme Court may allow further 15 days for sufficient cause

Bankruptcy Process for Individuals & Partnership Firms

  • Minimum default: Rs 1,000 — very low threshold to ensure the mechanism covers everyone.
  • Adjudicating Authority: DRT (not NCLT) — having territorial jurisdiction over where the individual debtor actually lives, works or carries on business.
  • Bankruptcy order: AA must pass it within 14 days of receiving confirmation/nomination of the bankruptcy trustee from IBBI.
  • Discharge order: The bankruptcy trustee must apply for it at the expiry of 1 year from the bankruptcy commencement date OR within 7 days of CoC approval of completion of administration — whichever is earlier.
  • False information penalty: Providing materially false information to the RP is punishable with up to 1 year imprisonment OR fine up to Rs 5 lakh OR both.
  • Extortionate credit: Transactions within 2 years before insolvency commencement involving exorbitant payments can be avoided by the RP/liquidator.

🧠 Mnemonic — IBC Key Numbers

1cr = corporate CIRP
1,000 = individual
Oct 1 2016 = IBBI
180d = CIRP period
330d = CIRP max
90+45d = Fast Track
120/90d = PPIRP
66% = PPIRP FC approval
14d = bankruptcy order
1yr/7d = discharge
45d = SC appeal
2yr = extortionate
Section 7

Legal Services Authorities Act, 1987 — Lok Adalats

Lok Adalats ("People's Courts") are quasi-judicial forums that provide a fast, cheap alternative to formal litigation. For banks, they are particularly useful for loan recovery up to Rs 20 lakh — the proceedings are informal, the outcome is a negotiated compromise, and the award is final with no court fee and no right of appeal.

Jurisdiction

Civil disputes and compoundable offences — either pending in court or pre-litigation stage within the court's jurisdictional limits.

Monetary ceiling

Rs 20 lakh for civil disputes (banks use this for loan recovery up to Rs 20L).

Exclusion

Offences that are NOT compoundable under any law cannot be brought before Lok Adalats.

Who refers

(a) Parties themselves; (b) One party applies to court; (c) Court on its own satisfaction; (d) Authority/committee organising Lok Adalat on application.

Nature of award

Deemed to be a DECREE of a civil court or an ORDER of any other court — executeable as such.

Court fee

Court fee paid is REFUNDED in full when a settlement is reached through Lok Adalat.

Appeal

NO appeal lies against a Lok Adalat award in any court. Award is final and binding on all parties.

No settlement

If no compromise is reached, the case is returned to the court where it was pending and proceedings continue from where they stopped.

🧠 Lok Adalat in 4 Points

Rs 20L ceiling → Award = court decree → No appeal → Court fee refunded. Non-compoundable offences are excluded. If parties can't agree, the case goes back to the regular court — nothing is lost by trying Lok Adalat.

Section 8

Law of Limitation — Periods & Revival

Every legal remedy has an expiry date. The Limitation Act prescribes the maximum period within which a suit, appeal, or application must be filed. Once the period expires, the court must dismiss the case — even if the defendant hasn't raised it as a defence (Section 3 of the Limitation Act). For banks, tracking limitation is critical: a bank that recovers NPA interest but lets the limitation period lapse loses its legal remedy forever.

Important Limitation Periods — Schedule to the Limitation Act

Type of Suit / ActionPeriodStarting Point
Money lent under agreement to pay on demand (demand loans)3 yearsWhen the loan is made — NOT from the date of demand
Bill of exchange payable at sight or after sight (not at fixed time)3 yearsWhen the bill is presented
Bill of exchange or promissory note payable at a fixed time3 yearsExpiry of the fixed time
Promissory note / bond payable by instalments3 years per instalmentExpiry of each instalment's due date
Arrears of rent3 yearsWhen the arrears become due
Specific performance of a contract3 yearsDate fixed for performance, or when plaintiff notified performance is refused
SARFAESI enforcement action3 yearsWhen the cause of action arose
Enforce payment of money secured by mortgage or charged on immovable property12 yearsWhen the money sued for becomes due
Mortgagee: suit for possession of immovable property12 yearsWhen the mortgagee becomes entitled to possession
Execution of a civil court decree12 yearsDate of the decree
Mortgagee: suit for foreclosure30 yearsWhen the money secured by the mortgage becomes due
Any suit with no other period prescribed in the schedule30 yearsWhen the right to sue accrues
Recovery of loss caused by fraud3 yearsFrom the date of the fraud
Appeal to High Court against lower court judgement90 daysFrom the date of the decree
Appeal to any other court against lower court judgement30 daysFrom the date of the decree

🧠 Mnemonic — Limitation Periods

3 years — most suits (loans, bills, rent)
12 years — mortgage enforcement, decree execution
30 years — foreclosure (and catchall)

"Three for Loans, Twelve for Mortgages, Thirty for Foreclosure"

Demand loans: the 3-year clock starts when the loan is made — NOT when demand is made. This is a classic exam trap.

Two Ways to Get a Fresh Period of Limitation

1. Written Acknowledgement

If before the period expires, the debtor (or a person through whom they derive title) signs a written acknowledgement of the liability, a fresh period of limitation begins from the date of that acknowledgement. The writing must be signed — an unsigned document does not count.

2. Part Payment

If before the period expires, any payment is made on account of the debt by the person liable (or their authorised agent), a fresh period of limitation begins from the date of that payment. Even a small payment resets the clock. Note: "debt" here does not include money payable under a court decree.

Revision

Quick-Fire Revision — Common Exam Questions

Q: Minimum debt for DRT jurisdiction?

A: Rs 20 lakh.

Q: DRT is composed of how many members?

A: One person — the Presiding Officer only.

Q: DRT Presiding Officer's term of office?

A: 4 years from assumption, or until age 70 — whichever is earlier.

Q: DRAT appeal: deposit required and minimum?

A: 50% of amount in DRT order; DRAT can reduce to not less than 25%.

Q: Under what Schedule of the IT Act does the Recovery Officer recover dues?

A: Third Schedule to the Income Tax Act, 1961.

Q: SARFAESI 60-day notice — what triggers it?

A: Sec 13(2): account classified NPA; notice to discharge liabilities in full within 60 days.

Q: Which provision of SARFAESI was struck down in Mardia Chemicals?

A: Original Sec 17(2) — requiring 75% pre-deposit to appeal to DRT against enforcement. Amended to 50%.

Q: CERSAI — when did it become operational?

A: March 31, 2011.

Q: When does SARFAESI public notice take effect?

A: From the date AND TIME of filing with CERSAI — not from a later processing date.

Q: NARCL acquires assets with bank exposure of?

A: Rs 500 crore and above.

Q: IBC CIRP minimum default (corporate)?

A: Rs 1 crore.

Q: IBC IBBI — established on?

A: October 1, 2016.

Q: IBBI composition?

A: 1 Chairperson + 3 ex-officio (Finance/Corp/Law) + 1 RBI nominee + 5 others (min 3 whole-time) = 10 total.

Q: CIRP outer time limit including extensions?

A: 330 days from the insolvency commencement date.

Q: PPIRP — who can use it and creditor approval required?

A: MSME corporate debtors only. Financial creditors (non-related) holding 66%+ in value must approve before application.

Q: Bankruptcy order for individuals — timeline?

A: Within 14 days of IBBI confirming/nominating the bankruptcy trustee.

Q: Lok Adalat award — can it be appealed?

A: No. The award is deemed a civil court decree and no appeal lies against it in any court.

Q: Limitation for demand loan (payable on demand)?

A: 3 years — starting from when the loan is made, NOT from the date of demand.

Q: Limitation for foreclosure of mortgage?

A: 30 years from when the money secured by the mortgage becomes due.

Q: Limitation for execution of a civil court decree?

A: 12 years from the date of the decree.

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