Computation of time :
Section – 10. (1) Where, by any [Central Act] or Regulation made after the commencement of this Act, any act or proceeding is directed or allowed to be done or taken in any court or office on a certain day or within a prescribed period, then, if the court or office is closed on that day or the last day of the prescribed period, the act or proceedings shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the court or office is open:
Provided that nothing in this section shall apply to any act or proceeding to which the [Indian Limitation Act, 1877 (15 of 1877)], applies.
(2) This section applies also to all [Central Acts] or Regulations made on or after the fourteenth day of January, 1887.