https://www.taxtmi.com/caselaws?id=290424 The article examines how the phrase "from the date of publication" in a Gazette notification is to be construed for enhanced institution fees. Applying principles from the General Clauses Act, the Interpretation Act, and common law rules on computation of time, the majority view was that a notification operating indefinitely ordinarily includes the named date, so fractions of a day are not treated as controlling unless context requires otherwise. On that construction, plaints filed on the date of publication fell within the enhanced fee regime. A dissenting view preferred a justice-and-equity approach and treated the publication date as excluded. 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 The article examines how the phrase "from the date of publication" in a Gazette notification is to be construed for enhanced institution fees. Applying principles from the General Clauses Act, the Interpretation Act, and common law rules on computation of time, the majority view was that a notification operating indefinitely ordinarily includes the named date, so fractions of a day are not treated as controlling unless context requires otherwise. On that construction, plaints filed on the date of publication fell within the enhanced fee regime. A dissenting view preferred a justice-and-equity approach and treated the publication date as excluded. Case-Laws Indian Laws Tue, 31 Oct 1922 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290424