https://www.taxtmi.com/caselaws?id=289526 Section 106 of the Factories Act was construed as prescribing three calendar months, not 90 days, because "month" is taken from the General Clauses Act as a month according to the British calendar. The phrase "within three months of the date" was held to run from the date the Inspector acquired knowledge of the offence, and that starting date is excluded when computing limitation under general principles on time computation. On that basis, the complaints were treated as filed within limitation and the revisions were dismissed. en-us Fri, 06 Sep 1968 00:00:00 +0530 Wed, 05 Aug 2020 09:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289526 Section 106 of the Factories Act was construed as prescribing three calendar months, not 90 days, because "month" is taken from the General Clauses Act as a month according to the British calendar. The phrase "within three months of the date" was held to run from the date the Inspector acquired knowledge of the offence, and that starting date is excluded when computing limitation under general principles on time computation. On that basis, the complaints were treated as filed within limitation and the revisions were dismissed. Case-Laws Indian Laws Fri, 06 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289526