https://www.taxtmi.com/caselaws?id=290424 Enhanced institution fees expressed to apply "from the date of publication" took effect on the publication date itself. The majority applied principles of statutory time computation, including that a new regime intended to operate indefinitely ordinarily includes the named commencement date and that fractions of a day do not require exclusion unless the context demands it. Plaints filed on the Gazette publication date were therefore subject to the enhanced fee regime. The dissent favoured excluding the publication date on justice and equity grounds, which would have preserved the earlier fee for plaints filed that day. en-us Tue, 31 Oct 1922 00:00:00 +0530 Fri, 25 Sep 2020 12:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290424 Enhanced institution fees expressed to apply "from the date of publication" took effect on the publication date itself. The majority applied principles of statutory time computation, including that a new regime intended to operate indefinitely ordinarily includes the named commencement date and that fractions of a day do not require exclusion unless the context demands it. Plaints filed on the Gazette publication date were therefore subject to the enhanced fee regime. The dissent favoured excluding the publication date on justice and equity grounds, which would have preserved the earlier fee for plaints filed that day. Case-Laws Indian Laws Tue, 31 Oct 1922 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290424