Gujarat Supreme Court case
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Rameshchandra Ambalal Joshi Vs. The State of Gujarat and Anr.

  Supreme Court Of India Criminal Appeal /434/2014
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Case Background

Case was originally filed before the trial court. Dissatisfied with the trial court's jusgment,then the case was filed in session court where it was dismissesd. They then filed the suit ...

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Page 1 REPORTABLE

IN THE SUPREME COURT OF INDIA

CRIMINAL APPELLATE JURISDICTION

CRIMINAL APPEAL No. 434 OF 2014

(@ SPECIAL LEAVE PETITION(CRL.)No. 7595 of 2011)

RAMESHCHANDRA AMBALAL JOSHI ….APPELLANT

VERSUS

THE STATE OF GUJARAT AND ANR. ….RESPONDENTS

J U D G M E N T

CHANDRAMAULI KR. PRASAD, J.

According to the complainant-respondent

No. 2, the accused-petitioner, Rameshchandra

Ambalal Joshi was his friend, who had taken a

loan of Rs.1,00,000/- (Rupees one lac only)

from the complainant. The petitioner issued a

cheque dated 31

st

of December, 2005 towards

repayment of the loan. The cheque presented

for payment by the complainant on 30

th

of June,

2006 was dishonoured on the ground of

Page 2 insufficiency of funds on the same day. A

registered notice dated 25

th

of July, 2006 was

then sent by the complainant to which the

petitioner replied. The complainant then

filed Criminal Case No. 2146 of 2006 on 5

th

of

September, 2006 alleging commission of offence

under Section 138 of the Negotiable

Instruments Act, 1881 (hereinafter referred to

as ‘the Act’) in the Court of Judicial

Magistrate, First Class, Borsad, who took

cognizance of the offence and issued summons

to the petitioner.

An application for discharge was filed by

the petitioner before the trial court inter

alia contending that as a period of six months

had lapsed between the date of drawl of the

cheque on 31

st

of December, 2005 and its

presentation by the complainant on 30

th

of

June, 2006 for payment, the petitioner cannot

be prosecuted. The prayer of the petitioner

2

Page 3 was rejected by the trial court on its finding

that the provisions of discharge were not

applicable to the present proceeding, they

being in the nature of summons trial.

A criminal revision application against

the aforesaid order, filed by the petitioner

before the Court of Sessions, Anand was

rejected by an order dated 5

th

of May, 2009,

which the petitioner assailed in a petition

filed under Section 482 of the Code of

Criminal Procedure before the High Court. The

High Court by its order dated 20

th

of August,

2010 rejected the application of the

petitioner, observing as under:

“7. Though the submission has been

made by the learned counsel, Mr.

Hakim raising the contention with

regard to the limitation, bare

perusal of the provisions of Section

138 of the Negotiable Instrument

Act, would make it clear that what

law provides is presentation within

a period of six months, meaning

thereby, the Legislature has

provided the period of six months by

3

Page 4 way of limitation. It is also clear

that each month may not have same

number of days and, therefore,

wisely what has been provided in

terms of months and not exact date

or days, meaning thereby, 180 days.

Therefore, cheque drawn on the last

date of month of December would

remain valid for a period of six

months and the period of six months

would expire after the last date of

June i.e. 30

th

June, 2006.

Therefore, in the facts and

circumstances of the case, as the

cheque has already been presented on

30

th

June, 2006, it cannot be said

that it is barred by limitation.

Therefore, the submission made by

the learned counsel, Hakim cannot be

readily accepted.”

It is against this order that the

petitioner has preferred this special leave

petition.

Leave granted.

Mr. Huzefa Ahmadi, learned senior counsel

draws our attention to proviso (a) of Section

138 of the Negotiable Instruments Act and

contends that to attract its mischief the

cheque is required to be presented in the Bank

4

Page 5 within six months from the date of its drawl.

Otherwise, Section 138 of the Act would not

apply. Section 138 of the Act, which is

relevant for our purpose reads as follows:

“138. Dishonour of cheque for

insufficiency, etc., of funds in the

account.- Where any cheque drawn by

a person on an account maintained by

him with a banker for payment of any

amount of money to another person

from out of that account for the

discharge, in whole or in part, of

any debt or other liability, is

returned by the bank unpaid, 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 provisions 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:

Provided that nothing contained in

this section shall apply unless-

(a)the cheque has been presented to

the bank within a period of six

months from the date on which

5

Page 6 it is drawn or within the

period of its validity,

whichever is earlier;

xxx xxx xxx”

We are in agreement with Mr. Ahmadi and,

in fact, it is apparent from a plain reading

of proviso (a) aforesaid that Section 138 of

the Act would apply only when the cheque is

presented to the Bank within a period of six

months from the date on which it is drawn or

within period of its validity, whichever

is earlier.

Mr. Ahmadi then points out that the cheque

is valid from the date it is drawn and hence

period of six months has to be calculated from

the said date. On facts, he points out that

the cheque was drawn on 31

st

of December, 2005

and presented on 30

th

of June, 2006, which is

beyond the period of six months. He submits

that cheque is valid from the date shown in it

and therefore for calculation of six months,

6

Page 7 the date on which the cheque is drawn has to

be included. He has suggested the following

two modes of calculation:

“ CALCULATION OF THE PERIOD OF 6 MONTHS AS

PRESCRIBED UNDER SECTION 138 OF THE NEGOTIABLE

INSTRUMENTS ACT, 1881 .

DATE OF DRAWL OF CHEQUE – 31.12.2005

DATE OF PRESENTATION OF CHEQUE– 30.06.2006

No. of days in the

relevant months

Month-wise

calculation

January – 31 days 1

st

Month

31

st

December to 30

th

January

February – 28 days 2

nd

Month

30

th

January to 27

th

February

March – 31 days 3

rd

Month

27

th

February to 30

th

March

April – 30 days 4

th

Month

30

th

March to 29

th

April

May – 31 days 5

th

Month

29

th

April to 30

th

May

June – 30 days 6

th

Month

30

th

May to 29

th

June

OR

No. of days in the

relevant months

Month-wise calculation

7

Page 8 January – 31 days 1

st

Month

31

st

December to 30

th

January

February – 28 days 2

nd

Month

31

ST

January to 27

th

February

March – 31 days 3

rd

Month

28

th

February to 27

th

March

April – 30 days 4

th

Month

28

th

March to 27

th

April

May – 31 days 5

th

Month

28

th

April to 27

th

May

June – 30 days 6

th

Month

28

th

May to 27

th

June

To put the record straight, the modes

suggested, in fact, do not reflect his

submission. He, however, submits that

whichever mode is adopted, the cheque was not

presented within the period of six months. In

support of the submission, he has placed

reliance on a decision of the Kerala High

Court in the case of K.V. Muhammed Kunhi vs.

P. Janardhanan [1998 CRL.L.J. 4330] and our

attention has been drawn to the following

passage from the said judgment:

8

Page 9 “3. ………..A comparative study of both

the Sections in the Act and the

General Clauses Act significantly

indicate that the period of

limitation has to be reckoned from

the date on which the cheque or

instrument was drawn. The words

‘from’ and ‘to’ employed in Section

9 of the General Clauses Act are

evidently clear that in cases where

there is an ambiguity or suspicion

with reference to the date of

commencement of period of limitation

in any Act or special enactment, the

words ‘from’ and ‘to’ employed in

Section 9 of the General Clauses Act

can be pressed into service. But in

the instant case before me, Section

138 proviso (a) is involved which is

so clear (as extracted above) that

the date of limitation will commence

only from the date found in the

cheque or the instrument.”

Mr. Ahmadi submits that the aforesaid view

has been approved by this Court in the case of

Sivakumar vs. Natarajan (2009) 13 SCC 623 in

the following words:

“14. ………..A comparative study of

both the Sections in the Act and the

General Clauses Act significantly

indicate that the period of

limitation has to be reckoned from

the date on which the cheque or

instrument was drawn. The words

‘from’ and ‘to’ employed in Section

9 of the General Clauses Act are

9

Page 10 evidently clear that in cases where

there is an ambiguity or suspicion

with reference to the date of

commencement of period of limitation

in any Act or special enactment, the

words ‘from and ‘to’ employed in

Section 9 of the General Clauses Act

can be pressed into service.

We are in agreement with the

aforementioned view.”

It may look like a repetition of the

judgment but its relevance would be apparent

from what we have observed in the subsequent

paragraphs of this judgement.

Given the general importance of the

question involved, we had requested Mr.

V.Giri, learned Senior Counsel, to assist us

as amicus curiae and he very generously agreed

to do so. We have also heard Ms. Hemantika

Wahi, learned counsel appearing on behalf of

the respondents.

They contend that the period of six months

had expired on 30

th

of June, 2006 i.e. the date

10

Page 11 on which the cheque was presented, which is

within six months from the date it was drawn.

They submit that as a general rule, in case of

any ambiguity, Section 9 of the General

Clauses Act, 1897 provides for exclusion of

the first day and inclusion of the last day

for the purpose of calculating commencement or

termination of time. They submit that the date

of issue of cheque, i.e. 31

st

of December,2005

is to be excluded and the last day, i.e. 30

th

of June, 2006 is to be included for the

purpose of calculating the period of six

months under proviso (a) of Section 138 of the

Act. According to the learned counsel, since

the last day of the six months’ period was 30

th

of June, 2006 and the cheque was presented on

that very same day, the complaint under

Section 138 of the Act is not time barred.

We have given our most anxious

consideration to the submissions advanced and

11

Page 12 we do not find any substance in the submission

of Mr. Ahmadi that the cheque was not

presented to the Bank within a period of six

months from the date on which it was drawn and

the judgments relied on go against him instead

of supporting his contention.

The first question which calls for our

answer is the meaning of the expression

“month”: whether it would mean only a period

of 30 days and, consequently, whether six

months would mean a period of 180 days. The

word “month” has been defined under Section

3(35) of the General Clauses Act to mean a

month reckoned according to the British

calendar. Therefore we cannot ignore or eschew

the word ‘British calendar’ while construing

“month” under the Act. Accordingly, we are of

the opinion that the period of six months

cannot be calculated on 30 days in a month

basis. Therefore, both the modes of

12

Page 13 calculation suggested by Mr.Ahmadi do not

deserve acceptance and are rejected

accordingly.

The next question which calls for our

answer is the date from which six months’

period would commence. In case of ambiguity

with reference to the date of commencement,

Section 9 of the General Clauses Act can be

pressed into service and the same reads

as follows:

“9. Commencement and termination of

time.-(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”.

From the judgment of this Court in the

case of Sivakaumar(supra) and as quoted in the

preceding paragraph of this judgment, it is

evident that this Court recorded its agreement

13

Page 14 to a limited extent that “in cases where there

is an ambiguity or suspicion with reference to

the date of commencement of period of

limitation” “Section 9 of the General Clauses

Act can be pressed into service.” We would

hasten to add that this Court in Sivakumar

(supra) did not give nod to the following

proposition enunciated by the Kerala High

Court in K.V.Muhammed Kunhi (supra) .

“3………….But in the instant case

before me, Section 138 proviso (a)

is involved which is so clear (as

extracted above) that the date of

limitation will commence only from

the date found in the cheque or the

instrument.”

In the case of K.V.Muhammed Kunhi (supra)

the cheque was dated 17.11.1994 and that was

presented on 17.5.1995, and in this background

the Court observed as follows:

“5. …. When on the footing of the

days covered by the British calendar

month the period of limitation in

the case on hand is calculated, the

cheque ought to have been presented

in the Bank for collection on or

14

Page 15 before 16-5-1995. But in this case,

as pointed out above the cheque had

been presented for collection only

on 17-5-1995, which is clearly

barred by limitation.”

In this case, six months’ period expired a

day prior to the corresponding month. In the

case in hand, no such day falls in the

corresponding month and therefore the last day

would be last date of the immediate

previous month.

Mr. Ahmadi appeals to us that if we take

the view that the cheque was presented to the

Bank before the expiry of six months, it would

be in the teeth of the judgment of this Court

in the case of Sivakumar (supra) and therefore

the matter shall be required to be referred to

a larger Bench. From what we have observed

above, we have not taken a view different than

what has been held in Sivakumar (supra) and

therefore we do not find any necessity to

refer the case to a larger Bench.

15

Page 16 Proviso (a) to Section 138 of the Act uses

the expression “six months from the date on

which it is drawn”. Once the word ‘from’ is

used for the purpose of commencement of time,

in view of Section 9 of the General Clauses

Act, the day on which the cheque is drawn has

to be excluded.

This Court, relying on several English

decisions, dealt with the issue of computation

of time for the purpose of limitation

extensively in Haru Das Gupta v. State of West

Bengal, (1972) 1 SCC 639 wherein Paragraph 5

states as follows:

“5. These decisions show that courts

have drawn a distinction between a

term created within which an act may

be done and a time limited for the

doing of an act. 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, (see Goldsmiths Company v.

The West Metropolitan Railway Co.

(1904 KB 1 at 5). This rule was

16

Page 17 followed in Cartwright v.

Maccormack (1963) 1 All E.R. 11,

where the expression “fifteen days

from the date of commencement of the

policy” in a cover note issued by an

insurance company was construed as

excluding the first date and the

cover note to commence at midnight

of that day, and also in Marren v.

Dawson Bentley and Co. Ltd., (1961)

2 QB 135, a case for compensation

for injuries received in the course

of employment, where for purposes of

computing the period of limitation

the date of the accident, being the

date of the cause of action, was

excluded. (See also Stewart v.

Chadman [1951] 2 KB 792 and In re

North, Ex parte Wasluck [1895] 2 QB

264.) Thus, as a general rule the

effect of defining a 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. [ See Halsbury’s Laws

of England (3

rd

ed.) Vol.37, pp.92

and 95.] There is no reason why the

aforesaid rule of construction

followed consistently and for so

long should not also be applied

here.”

(underlining ours)

This decision was quoted with approval in

Saketh India Ltd . v. India Securities Ltd .,

(1999) 3 SCC 1 in the following words:

17

Page 18 “7. The aforesaid principle of

excluding the day from which the

period is to be reckoned is

incorporated in Section 12(1) and

(2) of the Limitation Act, 1963.

Section 12(1) specifically provides

that in computing the period of

limitation for any suit, appeal or

application, the day from which such

period is to be reckoned, shall be

excluded. Similar provision is made

in sub-section (2) for appeal,

revision or review. The same

principle is also incorporated in

Section 9 of the General Clauses

Act, 1897 which, inter alia,

provides that in any Central Act

made after the commencement of the

General Clauses 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”.

8. Hence, there is no reason for not

adopting the rule enunciated in the

aforesaid case which is consistently

followed and which is adopted in the

General Clauses Act and the

Limitation Act……………”

The correctness of this judgment came up

for consideration before a three-Judge Bench

18

Page 19 of this Court in Econ Antri Ltd . vs. Rom

Industries Ltd. & Anr., AIR 2013 SC 3283 which

approved the reasoning of this Court given in

Saketh (supra) and Haru Das Gupta (supra) and

held as under:

“16. We have extensively referred to

Saketh. The reasoning of this Court

in Saketh based on the above English

decisions and decision of this Court

in Haru Das Gupta which aptly lay

down and explain the principle that

where a particular time is given

from a certain date within which an

act has to be done, the day of the

date is to be excluded, commends

itself to us as against the

reasoning of this Court in SIL

Import USA where there is no

reference to the said decisions.

xxx xxx xxx

22. In view of the above, it is not

possible to hold that the word ‘of’

occurring in Section 138(a) and

142(b) of the N.I.Act is to be

interpreted differently as against

the word ‘from’ occurring in Section

138(a) of the N.I.Act; and that 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 day on which

the cause of action arises should be

19

Page 20 included for computing the period of

30 days. As held in Ex parte Fallon

(1793) 5 Term Rep 283 the words

‘of’, ‘from’ and ‘after’ may, in a

given case, mean really the same

thing. As stated in Stroud’s

Judicial Dictionary, Vol. 3 1953

Edition, Note (5), the word ‘of’ is

sometimes equivalent of ‘after’.”

At this stage, we would also like to refer

to Halsbury’s Law of England, Vol. 37, 3

rd

Edn., Paragraph 143 at Pages 83-84 which

provides for calculation of a calendar month:

“143. Calendar month running from

arbitrary date. When the period

prescribed is a calendar month

running from any arbitrary date the

period expires with the day in the

succeeding month immediately

preceding the day corresponding to

the date upon which the period

starts; save that, if the period

starts at the end of a calendar

month which contains more days than

the next succeeding month, the

period expires at the end of the

latter month.”

Drawing a conclusion from the above

mentioned authorities, we are of the opinion

that the use of word “from” in Section 138(a)

20

Page 21 requires exclusion of the first day on which

the cheque was drawn and inclusion of the last

day within which such act needs to be done. In

other words, six months would expire one day

prior to the date in the corresponding month

and in case no such day falls, the last day of

the immediate previous month. Hence, for all

purposes, the date on which the cheque was

drawn, i.e., 31.12.2005 will be excluded and

the period of six months will be reckoned from

the next day i.e. from 1.1.2006; meaning

thereby that according to the British

calendar, the period of six months will expire

at the end of the 30

th

day of June, 2006. Since

the cheque was presented on 30.6.2006, we are

of the view that it was presented within the

period prescribed.

Viewed from any angle, the prosecution is

not time barred and therefore, cannot be

scuttled at this stage on this ground. As the

21

Page 22 matter is pending since long, the learned

Magistrate in seisin of the trial shall make

endeavour to conclude it within six months

from the date the appellant next appears in

the case. We direct the appellant to appear

before the trial Judge on 3

rd

of March, 2014

and no notice is to be issued to him for his

appearance.

In the result, we do not find any merit in

the appeal and it is dismissed accordingly.

………..………..……………………………….J.

(CHANDRAMAULI KR. PRASAD)

………………….………………………………….J.

(JAGDISH SINGH KHEHAR)

NEW DELHI.

FEBRUARY 18, 2014.

22

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