In the case of State of West Bengal v. W.B. Judicial Service Association, 1990 (2) Cal. L.J. 73, the Court held that  “the doctrine of equality and rigid adherence to the said doctrine notwithstanding, the Government can be classified as a distinct and separate group to warrant different treatment in the section 5 of the Limitation Act”

In G. Ramegowda v. Special Land Acquisition Officer (1988(2)SCC142) and Collector, Land Acquisition v. Katiji (AIR 1987 SC 1353), the Court has stated the various reasons for adopting a liberal approach towards the Government

Neither a nor b