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The above acknowledgement indicates that the Advance Ruling order was sent
to the Deputy Conservator of Forests, Bangalore Urban by RP AD and the same
was received by the Office of the Deputy Conservator of Forests, Bangalore ur-
ban Division on 4-10-2019. Therefore, the submission made by the appellant that
the advance ruling order was received and diarised in the appellant’s office on 5-
10-2019 is not acceptable.
11. We however agreed with the appellant’s submission that the day on
which the cause of action arises is to be excluded for computation of time limita-
tion. The general rule in cases in which a period is fixed within which a person
must act or take the consequences is that, the day of the act or event from which
the period runs should not be counted against him. The law on this point has
been stated by Halsbury in Halsbury's Laws of England, Third Edition. Vol. 37
page 95. This general rule applies irrespective of whether the limitation of time is
imposed by the act of a party or by statute. The same principle is enunciated in
Section 9 of the General Clauses Act which reads as under :
“9. Commencement and termination of time : - (1) In any (Central Act)
or regulation made after the commencement of this Act, it shall be suffi-
cient, for the purpose of excluding the first in a series of days or any other
period of time, to use the word “from”, and, for the purpose of including
the last in a series of days or any other period of time, to use the word “to”.
(2) This section applies also to all (Central Act) made after the third day of
January, 1968, and to all Regulations made on or after the fourteenth day of
January, 1887.”
12. It can be seen that Section 9 of the General Clauses Act applies to
any of the Central Act or Regulations made after commencement of the said Act.

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