In computing the period of limitation for any suit the time during which the plaintiff has been prosecuting with due diligence another civil proceedings, whether in a court of first instance or of appeal or revision, against the defendant shall be excluded where the proceeding relates to the same matter in issue and is prosecuted in good faith in a court which from the defect of jurisdiction is unable to entertain it. Exclusion of such period has been laid down in section . . . . . . . . . of the Limitation Act, 1963.