In order to attract the applicability of Section 14 of the Limitation Act, which condition is not required to be satisfied?

A. Both, the prior and subsequent proceedings are civil proceedings prosecuted by the same party in a Court

B. The prior proceeding had been prosecuted with due diligence and good faith

C. The earlier proceeding and the later proceeding may be based on different matter in issue

D. The failure of the prior proceeding was due to defect of jurisdiction or other cause of like nature

Answer: Option C