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Issues: Whether the complaint under Section 138 of the Negotiable Instruments Act, 1881 was barred by limitation and whether the prosecution could be quashed on that ground.
Analysis: The period for filing the complaint had to be computed by excluding the day on which the cause of action accrued, as required by Section 12(1) of the Limitation Act, 1963. On that basis, the complaint filed on 26 January 1997 was within time. The prior decision relied upon had already settled that the date of accrual of cause of action is excluded for reckoning limitation under Section 138 complaints.
Conclusion: The complaint was filed within limitation and the order quashing the prosecution was not justified; the appeal was allowed and the matter was directed to proceed in accordance with law.