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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.This Court further observed that there is no reason for not adopting the rule enunciated in Haru Das Gupta, which is consistently followed and which is adopted in the General Clauses Act and the Limitation Act. Using two different words ‘from’ and ‘of’ in the same Section at different places clarifies the intention of the legislature to convey different meanings by the said words.This Court went on to observe that ordinarily in computing the time, the rule observed is to exclude the first day and to include the last. According to counsel, seen in this light, the word ‘of’ occurring in Section 138(c) and Section 142(b) is to be interpreted differently as against the word ‘from’ occurring in Section 138(a). Orders of the Hon’ble the Chief Justice may be obtained for placing this matter before a larger Bench.” “Whether the complaint filed under Section 138 of the NI Act is within or beyond time as it was contended that it was not filed within one month from the date on which the cause of action arose under clause (c) of the proviso to Section 138 of the NI Act? We will have to therefore re-examine it for the purpose of answering the reference. 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. The cause of action, therefore, arose on 15/10/1995. Dishonour of cheque for insufficiency, etc., of funds in the account.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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