Explanation:

Let’s break it down:

- Statement (a): "In construing the provisions of the Limitation Act, equitable considerations are out of place."

This is correct. The Limitation Act is concerned strictly with time limits, not with fairness or equity. If the statute says there's a deadline, the courts stick to it, no matter how sympathetic the situation.

- Statement (b): "The rules of Limitation Act cannot be extended by analogy or by reference to matters not provided for in the Act."

Also correct. The Act is rigid: what’s written is what counts. You can’t stretch or reinterpret it just because something seems similar or “almost fits.”

- Option 3: "Both (a) and (b)"

This is the right answer. Both points are true.

So, if you marked option 3, here’s the truth:

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