The period of one month for filing a complaint under Section 138 of the Negotiable Instruments Act, 1881, is calculated by excluding the day of receipt of the notice and including the last day.

JUDGMENT :

(Shampa Dutt (Paul), J.) :

1. The present revision has been preferred against an Order dated 17.12.2019 passed by the learned Additional Sessions Judge, F.T.C.-2, City Sessions Court, Bichar Bhawan at Kolkata in Criminal Appeal No.124 of 2018, arising out of Complaint case no.26691 of 2011 under Sections 138/141 of the Negotiable Instruments Act, 1881, as amended thereunder thereby dismissing the said Criminal Appeal on contest and affirming the Order dated 04.01.2018 passed by the learned Metropolitan Magistrate, 17th Court at Calcutta in connection with Complaint Case No.26691 of 2014 under Section 138 of the Negotiable Instruments Act and Judgment and Order dated 04.01.2018 passed in complaint case no.26691 of 2011 under Sections 138/141 of the Negotiable Instruments Act, 1881 by the learned Metropolitan Magistrate, 17th Court at Calcutta.

2. The petitioner's case is that the petitioner no.1 is a partnership firm having its office at P-27, Princep Street, Police Station-Hare Street, Kolkata- 700 072, duly represented by its partners namely Mr. Niaz Ahjmed and Mrs. Indrani Chakraborty, being the petitioner no.2 and 3 herein.

3. The petitioners were placed on trial in complaint case no.26691 of 2011 under Section 138/141 of the Negotiable Instruments Act, 1881.

4. By the Judgment and Order dated 04.01.2018 passed by the learned Metropolitan Magistrate, 17th Court at Calcutta in complaint case no.26691 of 2011 under Sections 138/141 of the Negotiable Instruments Act, 1881, as amended thereunder the petitioners were convicted and sentenced to pay compensation of Rs.50,000/- to the complainant within one month in default to suffer simple imprisonment for one month each.

5. Being aggrieved by and dissatisfied with the judgment and order of conviction dated 04.01.2018, the petitioners preferred an appeal, before the learned Chief Judge, City Sessions Court, Bichar Bhawan at Kolkata being Criminal Appeal No.124 of 2018.

6. Vide order dated 17.12.2019, the learned Additional Sessions Judge, F.T.C.-2, City Sessions Court, Bichar Bhawan at Kolkata was pleased to dismiss the said Criminal Appeal No.124 of 2018 on contest.

7. Mr. Tarique Quasimuddin, learned counsel for the petitioners has submitted that the learned trial court while passing the impugned order dated 17.12.2019 failed to consider that no liability arose in order to attract the impugned proceeding under Section 138 of the Negotiable Instruments Act and thus, the impugned order is liable to be set aside.

8. It is further submitted that the learned trial court while passing the impugned order dated 17.12.2019 failed to consider that the complainant committed gross neglect in discharging its professional duties as a Chartered Accountant and thus the impugned order is liable to be set aside.

9. The learned trial court while passing the impugned order dated 17.12.2019 failed to consider that the cheques were issued as a security and not towards the discharge of legal debts and liabilities and thus the impugned order is liable to be set aside.

10. The learned trial court while passing the impugned order dated 17.12.2019 has incorrectly held that the issue of limitation cannot be considered in the appeal stage as it was not raised during trial and thus the impugned order is liable to be set aside.

11. The learned trial court while passing the impugned order dated 17.12.2019 failed to consider that the proceeding under Section 138 of the Negotiable Instrument Act was barred by Limitation Act and thus the impugned order is liable to be set aside.

12. The learned trial court while passing the impugned order dated 17.12.2019 failed to consider the definition of 'Month' in the General Clauses Act and thus the impugned order is liable to be set aside.

13. The judgment is otherwise bad in law and liable to be quashed and/or set aside.

14. A written notes of argument has been fi