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Section 24: Computation of time mentioned in instruments

Limitation Act • Official Statutory Text & Practice Guide

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Act 1963
Section 23 All 32 Sections The Schedule (Arts 1–137) Section 25

Legal Commentary & Landmark Judgments: Section 24

Section 24 of the Limitation Act, 1963 establishes that all instruments shall for the purposes of this Act be deemed to be made with reference to the Gregorian calendar.

  • Gregorian Calendar Standard: All instruments (contracts, promissory notes, bonds, deeds) shall for the purposes of the Limitation Act be deemed to be made with reference to the Gregorian calendar.
  • Conversion of Vernacular Calendars: Where an instrument dates maturity according to the Samvat, Hijri, Saka, or Fasli calendars, the date must be converted into the corresponding Gregorian solar calendar date.
  • Month and Year Computation: A 'month' means a Gregorian calendar month (30, 31, 28, or 29 days), and a 'year' means 365 or 366 days according to the solar calendar.
  • National Uniformity: Eliminates regional discrepancies arising from lunar calendars across diverse Indian commercial traditions.
Key Landmark Precedents:
  • H.H. Raja Harinder Singh v. S. Karnail Singh, AIR 1957 SC 271: The Supreme Court affirmed that judicial computation of time and statutory limitation in India is anchored strictly to the Gregorian calendar.
  • Ram Narain v. State of U.P., AIR 1973 SC 2204: Reaffirmed the uniform application of the Gregorian calendar across procedural codes.
Courtroom Practice & Strategic Litigation Guidance:

When drafting plaints based on traditional hundis, bahi-khata entries, or tenancy agreements executed according to local Samvat or lunar calendars, explicitly plead the converted Gregorian dates in the plaint to satisfy Section 24.

Section 23 All 32 Sections The Schedule (Arts 1–137) Section 25