Municipal encroachment notice and limitation periods: offence arises after compliance time expires, and "six months" means calendar months.

Under the Bengal Municipal Act, a penal liability for non-removal of an encroachment notice arose only after expiry of the time allowed for compliance, not on the date of the notice itself. The Supreme Court also held that the phrase "six months" in the limitation provision meant six calendar months, as the general clauses definition of a month controlled computation. Applying these principles, the prosecution was treated as within limitation, the High Court's dismissal of the complaint was set aside, and the matter was remitted for disposal according to law.

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Issues: (i) Whether the offence under section 500(1)(b) of the Bengal Municipal Act, 1932 arose on the date of the notice requiring removal of the encroachment or only on expiry of the time allowed for compliance; (ii) whether the expression "six months" in section 533 of the Bengal Municipal Act, 1932 means six calendar months or 180 days.

Issue (i): Whether the offence under section 500(1)(b) of the Bengal Municipal Act, 1932 arose on the date of the notice requiring removal of the encroachment or only on expiry of the time allowed for compliance.

Analysis: Section 240(1)(b) empowered the Municipality to require removal of an encroachment by notice and to allow time for compliance. The penal provision in section 500(1)(b) was attracted not by the original act of erection, but by failure to comply with the lawful direction or requisition contained in the notice. Since the notice allowed fifteen days for removal, no offence could arise before that period expired.

Conclusion: The offence arose only on expiry of the period allowed for compliance and not on the date of the notice or on any earlier date.

Issue (ii): Whether the expression "six months" in section 533 of the Bengal Municipal Act, 1932 means six calendar months or 180 days.

Analysis: Section 3(27) of the Bengal General Clauses Act, 1899 defines a month by reference to the British calendar. That definition governed the computation of the limitation period under section 533, so "six months" had to be read as six calendar months.

Conclusion: The expression "six months" means six calendar months and not 180 days.

Final Conclusion: The prosecution was within limitation, the High Court's dismissal of the complaint was set aside, and the matter was remitted for disposal in accordance with law.

Ratio Decidendi: Where a penal liability arises from failure to comply with a notice allowing time for performance, the offence is committed only on expiry of the permitted period, and a statutory reference to "months" is computed as calendar months when so defined by the general law.

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