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Counsel submitted that in the same judgment this Court has held that use of words ‘from’ and ‘within’ does not reflect any contrary intention and the first day on which the cause of action arises has to be excluded. Counsel further submitted that Section 138(c) and Section 142(b) prescribe the period within which certain acts are required to be done.

Counsel submitted that in the circumstances this Court should hold that Saketh lays down correct proposition of law. Shri Sunil Gupta, learned senior counsel for the respondents, on the other hand, submitted that the provisions of the N. Act provide for a criminal offence and punishment and, therefore, must be strictly construed. Section 12(1) of the Limitation Act cannot be resorted to so as to extend that period even by one day. Counsel submitted that the word ‘within’ has been held by this Court to mean ‘on or before’.

But, before we turn to the facts, we must quote Section 138 and Section 142 of the N. The complaint filed on 15/11/1995 was, therefore, within time.

The basic provisions of law involved in this reference are proviso (c) to Section 138 and Section 142(b) of the Negotiable Instruments Act, 1881 (“the NI Act”). Facts of Saketh need to be stated to understand how the above question of law arose. We must also quote Section 12(1) and (2) of the Limitation Act, 1963 and Section 9 of the General Clauses Act, 1897, on which reliance is placed in Saketh. either because of the amount of money standing to the credit of that account is insufficient to honour the cheque or that it exceeds the amount arranged to be paid from that account by an agreement made with that bank, such person shall be deemed to have committed an offence and shall, without prejudice to any other provision of this Act, be punished with imprisonment for a term which may be extended to two years, or with fine which may extend to twice the amount of the cheque, or with both: (b) the payee or the holder in due course of the Cheque, as the case may be, makes a demand for the payment of the said amount of money by giving a notice in writing, to the drawer of the cheque, within thirty days of the receipt of information by him from the bank regarding the return of the cheque as unpaid; and (c) the drawer of such cheque fails to make the payment of the said amount of money to the payee or, as the case may be, to the holder in due course of the cheque, within fifteen days of the receipt of the said notice.” [Provided that the cognizance of a complaint may be taken by the Court after the prescribed period, if the complainant satisfies the Court that he had sufficient cause for not making a complaint within such period.] (2) In computing the period of limitation for an appeal or an application for leave to appeal or for revision or for review of a judgment, the day on which the judgment complained of was pronounced and the time requisite for obtaining a copy of the decree, sentence or order appealed from or sought to be revised or reviewed shall be excluded.” (1) In any [Central Act] or Regulation made after the commencement of this Act, it shall be sufficient, for the purpose of excluding the first in a series of days or any other period of time, to use the word “from”, and, for the purpose of including the last in a series of days or any other period of time, to use the word “to”. In Saketh cheques dated 15/3/1995 and 16/3/1995 issued by the accused therein bounced when presented for encashment. As per proviso (c) to Section 138 of the NI Act, the accused were required to make the payment of the said amount within 15 days of the receipt of the notice i.e. According to the complainant for calculating one month’s period contemplated under Section 142(b), the date ‘15/10/1995’ has to be excluded.

Average annual rainfall is 2000–2500 mm and humidity is 61-86%, making it a humid-perhumid zone.

Average literacy rate of Thane city is 91.36 percent of which male and female literacy was 94.19 and 88.14 percent.

Counsel submitted that it is well settled that when two different words are used in the same provision or statute, they convey different meaning. Arthur Paul Benthall AIR 1956 SC 35, The Labour Commissioner, Madhya Pradesh v. If the starting point is excluded, that will render the word ‘within’ of Section 142(b) of the N. [] Therefore, the complaint under Section 142(b) should be filed on or before or within, 30 days of the date on which the cause of action under Section 138(c) arises.

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Such exclusion has been held to be against the law in SIL Import USA. The statement of objects and reasons of the Amending Act 55 of 2002 confirms the legal position that the N. Act being a special statute, the Limitation Act is not applicable to it.The lake is surrounded by important historic places like Gadkari Rangayatan, St. There is a Mahadev Dhyan Mandir at the centre of the lake and also a statue of Shivaji Maharaj near the lake.has recently answered a reference whether for calculating the period of one month which is prescribed under Section 142(b) of the Negotiable Instruments Act, the period has to be reckoned by excluding the date on which the cause of action arose? While answering the reference, the Supreme Court held as under: “In our view, the judgment relied upon by the counsel for the appellant in the case of Saketh India Ltd. According to the accused, however, the date on which the cause of action arose i.e. (1972) 1 SCC 639 wherein it was held that the rule is well established that where a particular time is given from a certain date within which an act is to be done, the day on that date is to be excluded; the effect of defining the period from such a day until such a day within which an act is to be done is to exclude the first day and to include the last day. and another(2003) 4 SCC 305, DLF Qutab Enclave Complex Educational Charitable Trust v. Counsel pointed out that Section 138(a) provides a period of 6 months from the date on which the Cheque is drawn, as the period within which the Cheque is to be presented to the bank.She submitted that as held by this Court in Saketh while computing the period of one month as provided under Section 142(b) of the N. Act, the first day on which the cause of action has arisen has to be excluded. Counsel submitted that Saketh has been followed by this Court in , (2010) 12 SCC 210 where it is held that Section 12 of the Limitation Act is applicable to the Arbitration and Conciliation Act, 1996 (for short, “the Arbitration Act"), which is a statute providing for its own period of limitation. Counsel submitted that if this Court reaches a conclusion that the provisions of the Limitation Act are not applicable to the N. Act, it should hold that Section 9 of the General Clauses Act, 1897 covers this case. It is not governed by Section 9 of the General Clauses Act, 1897.The same principle is applicable in computing the period of 15 days under Section 138(c) of the N. Counsel submitted in (2000) 8 SCC 649 Section 12 of the Limitation Act is held to be in pari materia with Section 9 of the General Clauses Act. Thus, for the purposes of Section 142(b), which prescribes that the complaint is to be filed within 30 days of the date on which the cause of action arises, the starting date on which the cause of action arises should be included for computing the period of 30 days.

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