COVID-19 limitation exclusion applies to cheque dishonour notice period, preserving maintainability of the complaint.

The statutory demand notice period under proviso (b) to Section 138 of the Negotiable Instruments Act is a condition precedent to the offence, and the Supreme Court's COVID-19 limitation orders were held to extend or exclude that period as well. The court reasoned that those directions, issued under Articles 141 and 142, covered limitation under general and special laws, including the time for issuing notices under provisos (b) and (c) to Section 138. As a result, the complaint could not be treated as barred on limitation, the refusal to take cognizance was incorrect, and the matter was restored for consideration in accordance with law.

---

---

Issues: Whether the period excluded by the Supreme Court's suo motu orders on limitation applied to the thirty-day notice requirement under proviso (b) to Section 138 of the Negotiable Instruments Act, 1881, so as to make the complaint maintainable.

Analysis: The notice requirement under proviso (b) to Section 138 is part of the statutory conditions precedent for the offence. The Supreme Court's directions in the suo motu limitation proceedings were issued under Articles 141 and 142 to address the difficulties created by the COVID-19 pandemic, and they specifically extended or excluded limitation for proceedings under general and special laws, including the periods prescribed in provisos (b) and (c) to Section 138. The exclusion therefore operated not only for filing proceedings but also for computing the time to issue the statutory demand notice. The earlier decision relied upon by the trial court was distinguished on facts and on the timing of the later Supreme Court directions.

Conclusion: The exclusion applied to the notice period, the complaint could not be treated as barred on that ground, and the refusal to take cognizance was incorrect.

Final Conclusion: The appeal succeeded and the matter was restored for consideration in accordance with law after excluding the relevant COVID-19 period from computation of limitation.

Ratio Decidendi: Supreme Court orders excluding limitation during the COVID-19 period apply to the statutory notice period under proviso (b) to Section 138 of the Negotiable Instruments Act, 1881, and must be given effect when computing maintainability of the complaint.

---