Report No. 89
Section 24: Computation of Time
24.1. Section.-Computing the time mentioned in instruments.- Dates or periods of time far the performance of contractual obligations are often mentioned in instruments with reference to an Indian calendar or some calendar other than the Gregorian. In regard to such instruments, a general rule is enacted in section 24 of the Limitation A.-expressed in the form of a legal fiction. The section provides that all instruments shall, for the purposes of the Act, be deemed to be made with reference to the Gregorian calendar.
In effect, by virtue of the operation of the section, dates or periods mentioned with reference to any other calendar are to be converted into the corresponding dates or periods of the Gregorian calendar and the time limits prescribed by the Limitation Act would be computed on that basis.
Thus, for the purposes of the Act, the parties to every instrument are deemed to have used the terms "year" and "month" in the sense which they bear in the Gregorian calendar1. The section is not subject to a different intention.2-4
1. Nilkanth v. Dattatraya, 1879 ILR 4 Bom 103.
2. Venkata Subramaniya Sastri v. Bhairavasami, (1927) 53 MLJ 447.
3. Vishnu Bhatta v. Domakka, AIR 1958 Ker 326.
4. Rungo v. Babaj, 1880 ILR 6 Born 83.
24.2. No change needed.- The law on this topic is now fairly well-settled and the section appears to need no change.