Where a plaintiff has been prosecuting with due diligence and in good faith, another civil proceeding, relating to the same matter in issue, in a court which, from defect of jurisdiction is unable to entertain it, the period so spent by the plaintiff is Iiable to be excluded in computing the period of limitation for a suit, under

A. Section 12 of Limitation Act

B. Section 13 of Limitation Act

C. Section 14 of Limitation Act

D. Section 15 of Limitation Act

Answer: Option C