https://www.taxtmi.com/caselaws?id=98958 Section 171 of the Companies Act, 1956 requires "not less than 21 days' notice" to be read as 21 clear days. In computing that period, both the day on which notice is deemed served and the day of the general meeting are excluded, because the statute contemplates whole days rather than fractions of a day. Section 53(2) only fixes the deemed date of service and does not change the mode of counting the notice period. The analysis follows settled principles on computation of time and confirms that a notice failing to exclude both terminal days does not satisfy the statutory requirement. en-us Thu, 09 Dec 1971 00:00:00 +0530 Tue, 24 Jan 2012 16:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98958 Section 171 of the Companies Act, 1956 requires "not less than 21 days' notice" to be read as 21 clear days. In computing that period, both the day on which notice is deemed served and the day of the general meeting are excluded, because the statute contemplates whole days rather than fractions of a day. Section 53(2) only fixes the deemed date of service and does not change the mode of counting the notice period. The analysis follows settled principles on computation of time and confirms that a notice failing to exclude both terminal days does not satisfy the statutory requirement. Case-Laws Companies Law Thu, 09 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98958