TAMAL LAHIRI vs KUMAR P.N. TAGORE

The Supreme Court interpreted Sections 240(1)(b) and 500(1)(b) of the Bengal Municipal Act, 1932, clarifying that the offence of failing to comply with a notice to remove an encroachment occurs only after the expiry of the compliance period, which is 15 days from receipt of the notice. The Court held that the term '6 months' in Section 533 refers to 6 calendar months, not 180 days. The appeal was allowed, overturning the High Court's ruling on the limitation period for prosecution.