https://www.taxtmi.com/caselaws?id=429171 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. en-us Wed, 19 Oct 2022 00:00:00 +0530 Thu, 20 Oct 2022 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429171 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. Case-Laws Indian Laws Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429171