Summarize the following court judgment. Appeal No. 132 of 1956. Appeal by special leave from the judgment and order dated May 16	 1955	 of the Election Tribunal	 Bhatinda	 in Election Petition No. 14 of 1954. C. K. Daphtary	 Solicitor General of India	 J. B. Dadachanji	 section N. Andley	 Rameshwar Nath and K. C. Puri	 for the appellant. N.C. Chatterji	 A. N. Sinha and Gopal Singh	 for respondent No. 1. 1956. December 20. The Judgment of the Court was delivered by VENKATARAMA AIYAR J. The appellant was one of the candidates who stood for election to the Legislative Assembly of the Paterson and East Punjab States Union from the Farber Constituency in the General Elections held in 1954. He secured the largest number of votes	 and was declared duly elected. The result was notified in the Official Gazette on February 27	 1954	 and the return of the election expenses was published therein on May 2	 1954. On May 18	 1954	 the first respondent filed a petition under section 81 of the Representation of the People Act No. XLIII of 1951	 hereinafter referred to as the Act	 and therein he prayed that the election of the appellant might be declared void on the ground that We and his agents had committed various corrupt and illegal practices	 of which particulars were given. The appellant filed a written statement denying these allegations. He therein raised the further contention that the election petition had not been presented within the time limited by law	 and was	 therefore	 liable to be dismissed. Rule 119	 which prescribes the period within which election petitions have to be filed	 runs	 so far as it is material	 as follows: 119. "Time within which an election petition shall be presented : An election petition calling in question an election may	 27 210 (a) in the case where such petition is against a returned candidate	 be presented under section 81 at any time after the date of publication of the name	 of such candidate under section 67 but not later than fourteen days from the date of publication of the notice in the Official Gazette under rule 113 that the return of election expenses of such candidate and the declaration made in respect thereof have been lodged with the Returning Officer 	 The last date for filing the petition, according to this Rule, was May 16, 1954, but that happened to be a Sunday and the day following had been declared a public holiday. The first respondent accordingly presented his petition on May 18, 1954, and in paragraph 6 stated as follows:  The offices were closed on 16th and 17th; the petition is	 therefore	 well within limitation." On this		 the Election Commission passed the following order : "The petition was filed on l8 5 1954. But for the fact that 16 5 1954 and 17 5 1954 were holidays	 the petition would have been time barred. Admit. " The plea put forward by the appellant in his written statement based on Rule 119(a) was that whatever might have been the reason therefor	 the fact was that the petition had not been filed "not later than fourteen days" from the publication of the return of the election expenses	 which was on May 2	 1954	 and that it was	 therefore	 not presented within the time prescribed. The Tribunal overruled this plea on the ground that under Rule 2(6) of the Election Rules	 the General Clauses Act X of 1897 was applicable in interpreting them	 and that under section 10 of that Act	 the election petition was presented within the time allowed by Rule 119(a). On the merits	 the Tribunal held that of the grounds put forward in the Election Petition	 one and only one had been substantiated	 and that was that the appellant had 'employed for payment	 in connection with his election	 25 persons in addition to the number of persons allowed under Rule 118 read along with Schedule VI thereto	 and had thereby 211 committed the major corrupt practice mentioned in section 123(7) of the Act. The Tribunal accordingly declared the election void under section 100(2)(b) of the Act. It also observed that on its finding aforesaid	 the appellant had incurred the disqualification enacted in sections 140(1)(a) and 140(2) of the Act. Against this decision	 the appellant has preferred this appeal by special leave. On behalf of the appellant	 two contentions have been pressed before us: (1) that the election petition was presented beyond the time prescribed by Rule 119(a)	 and should have been dismissed under section 90 (4) of the Act; and (2) that on the findings recorded by the Tribunal	 the conclusion that Rule 118 had been contravened does not follow and is erroneous. The first question turns on the interpretation of section 10 of the General Clauses Act	 which is as follows: "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 proceeding 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. " The contention of Mr. Solicitor General on behalf of the appellant is that this section can apply on its own terms only when the act in question is to be done " within a prescribed period"	 that under Rule 119(a) the petition has to be filed "not later than" fourteen days	 that the two expressions do not mean the same thing	 the words of the Rule being more peremptory	 and that accordingly section 10 of the General Clauses Act cannot be invoked in aid of a petition presented under Rule 119	 later than fourteen days. In support of this contention	 he invites our attention to some of the Rules in which the expression "the time within which" is used	 as for example	 Rule 123	 and he argues that when a statute uses two different expressions	 they must be construed as used in two different senses. He also points out that whenever the Legislature intended 212 that if the last date on which an act could be performed fell on a holiday	 it could be validly performed on the next working day	 it said so	 as in the proviso to section 37 of the Act	 and that there would be no need for such a provision	 if section 10 of the General Clauses Act were intended generally to apply. This argument proceeds on an interpretation of section 10 of the General Clauses Act which	 in our opinion	is erroneous. Broadly stated	 the object of the section is to enable a person to do what he could have done on a holiday	 on the next working day. Where	 therefore	 a period is prescribed for the performance of an act in a court or office	 and that period expires on a holiday	 then according to the section the act should be considered to have been done within that period	 if it is done on the next day on which the court or office is open. For that section to apply	 therefore	 all that is requisite is that there should be a period pres cribed	 and that period should expire on a holiday. Now	 it cannot be denied that the period of fourteen days provided in Rule I 1 9 (a) for presentation of an election petition is a period prescribed	 and that is its true character	 whether the words used are " within fourteen days" or "not later than fourteen days". That the distinction sought to be made by the appellant between these two expressions is without substance will be clear beyond all doubt	 when regard is had to section 81 of the Act. Section 81 (1) enacts that the election petition may be presented "within such time as may be prescribed	 and it is under this section that Rule 119 has been framed. It is obvious that the rule making authority could not have intended to go further than what the section itself had enacted	 and if the language of the Rule is construed in conjunction with and under the coverage of the section under which it is framed	 the words "not later than fourteen days" must be held to mean the same thing as "within a period of fourteen days". Reference in this connection should be made to the heading of Rule 119 which is	 " Time within which an election petition shall be presented ". We entertain no doubt that the legislature has used both 213 the expressions As meaning the same thing	 and there are accordingly no grounds for holding that section 10 is not applicable to petitions falling within Rule 119. We are also unable to read in the proviso to section 37 of the Act an intention generally to exclude the operation of section 10 of the General Clauses Act in the construction of the Rules	 as that will be against the plain language of Rule 2 (6). It should be noted that proviso applies only to section 30 (c) of the Act	 and it is possible that the Legislature might have considered it doubtful whether section 30 (c) would	 having regard to its terms	 fall within section 10 of the General Clauses Act and enacted the province abundant cauterize. The operation of such a beneficent enactment as a. 10 of the General Clauses Act is not	 in our opinion	 to be cut down on such unsubstantial grounds as have been urged before us. We are accordingly of opinion that the petition which the respondent filed on May 18	 1954	 is entitled to the protection afforded by that section and is in time. We should add that the appellant also raised the contention that if we agreed with him that the election petition was not presented in time	 we should hold that the order of the Election Commission admitting the petition was not one of condonation within the proviso to section 85	 because that proceeded on the footing that the petition was in time	 and did not amount to a decision that if it was not	 there were sufficient grounds for excusing the delay. We are not disposed to agree with this contention; but in the view which we have taken that the petition is in time	 it is unnecessary to consider it. Then the next question and that is one of substance is whether there has been contravention of Rule 118. The material facts are that the appellant is the quondam ruler of Faridkot	 which enjoyed during the British regime the status of an independent State	 and came in for judicial recognition as such in Sirdar Gurdyal 'Singh vs Rajah of Faridkote (1)	 and	 after Independence	 became merged in the State of Pepsu. The (1) (I894) L.R. 21 I.A. 171. 214 appellant continues to retain a large staff of subordinates	 and the charge of the first respondent in his petition was that as many as 54 of them were employed for purposes of election	 and that Rule 118 had thus been violated. Rule 118 is as follows: 	 "No person other than	 or in addition to	 those specified in Schedule VI shall be employed for payment by a candidate or his election agent in connection with an election." Under Schedule VI	 a candidate for election may employ for payment in connection with election (1) one election agent	 (2) one counting agent	 (3) one clerk and one messenger	 (4) one polling agent and two relief polling agents for each polling station or where a polling station has more than one polling booth	 for each polling booth and (5) one messenger for each polling station	 or for each polling booth	 if a polling station has more than one booth. The finding of the Tribunal on this question is as follows: " . it is clear that 25 persons named in the foregoing paragraphs took part in the election campaign of respondent No. I apart from any duties they may have performed as polling agents. Now admittedly all these persons are paid employees of respondent No. 1. As their number exceeds the statutory number provided in Rule 118	 respondent No. I is undoubtedly guilty of a major corrupt practice under section 123 (7). A question however arises whether the fact that these persons were already in the employ of respondent No. I and were not specially engaged for purposes of election	 would take them out of purview of Rule 118. In our judgment it would not." Then	 dealing with the question as to whether the return of election expenses made by the appellant was false in that it did not include anything on account of the services of the 25 employees	 the Tribunal says: " We have held under Issue No. 3 that respondent No. I did utilise the services of 25 of his employees for furthering his election prospects. Now there is no evidence on the record to show that these employees 215 were engaged specifically for the purposes of election. All of them had been in the service of respondent No. I for a long time before the election in normal course. Therefore	 there is no reason why the emoluments paid should be charged to the election account. However	 if any additional allowances were paid to these persons that would certainly be chargeable to the election account. But there is no evidence on the record to show that any such allowance was paid. " Now	 the question is whether on these facts there is a contravention of Rule 118. The contention of Mr. Solicitor General for the appellant is that the Rule would apply only if 'the employment of the persons was specifically for work in connection with the election and such employment was for payment. In other words	 according to him it is only employment ad hoc for the election that ' is within the mischief of the Rule. On behalf of the respondent Mr. N. C. Chatter bee contends that it is not necessary for the Rule to operate that there should have been an employment specially for the purpose of the election	 and that it would be sufficient if the persons who did work in connection with the election were in the employment of the candidate	 and that employment carried with it payment of salary or remuneration. In our opinion	 neither of these contentions is wellfounded. Rule 118 does not require that the person engaged by a candidate to work in the election should have been specially employed for the purpose of the election. It is sufficient	 on the wording of the Rule	 that person is employed in connection with the election. At the same time	 the requirements of Rule 118 are not satisfied by proving merely that the person does work in connection with the election. That work must be done under a contract of employment. Thus	 if the candidate has been maintaining a regular staff of his own and its members have been doing personal service to him and he has been paying them and then the election supervenes	 and off and on he sets them on election work but they continue to do their normal work as members of his staff	 it cannot 216 be said of them that they have been employed in connection with the election. But if	 on the other hand	 he takes them out of their normal work and puts them on whole time or substantially whole time work in connection with the election	 that would amount to converting their general employment into one in connection with the election. It will be a question of fact in each case whether what the candidate has done amounts merely to asking the members of the staff to do casual work in connection with the election in addition to their normal duties	 or whether it amounts to suspending the work normally done by them and assigning to them election work instead. Then again	 it is a condition for the application of the Rule that the employment of the person must be for payment. If the members of the staff continue to do their normal work and do casual work in connection with the election	 the payment of salary to them would be a payment on account of their employment as such members of the staff and not in connection with the election. Rule 118 would not apply to that case	 as there is neither an employment in connection with the election	 nor a payment on account of such employment. Indeed	 the salary paid to the members would not even be election expenses liable to be included in the return. But if	 in the above case	 the members are paid extra for their work	 such extra payment will have to be included in the return of election expenses	 though it 'may be that Rule 118 itself might have no application for the reason that there is no employment for election and the payment is not in respect of such employment. If	 however	 the members of the staff are switched off from their normal work and turned on to election work so that it could be said that work has been assigned to them in supersession of their normal work	 then the salary paid to them could rightly be regarded as payment for work in connection with election within Rule 118. That being our view on the construction of Rule 118	 we shall now proceed to consider what the position is	 on the authorities cited before us. 217 In the Hartlepools Case(1) the question arose with reference to one Butler who was the general secratary of Mr. Furness	 the returned candidate	 and certain clerks in a company in which Mr. Furness	 had considerable influence. All these persons had taken part in the election. As regards Butler	 Phillimore J. observed that if it could be held that at the time ' of his employment his duties included also work in elections if and when they	 were held	 then a proportionate part of his salary should be regarded as election expenses; but	 on the facts	 he held that it was no part of the duties of Butler in respect of his standing employment to be election agent when called upon	 and that	 therefore	 no part of his salary need be shown as election expenses. As put by Pickford	 J.	 in Ins concurring judgment	 Butler was paid " his salary as private secretary and was not paid anything as election agent ". Counsel for the appellant relies on these observations	 and argues that on the finding of the Tribunal that the 25 men had been in service for a	 long time	 there could be no question	 of their having been employed for work in connection with election	 and that they were	 therefore	 neither election agents nor was the salary paid to them payment on account of any employment in connection with the election. But then	 considering the effect of the clerks of the company taking part in the election	 Phillimore J. observed: " . I am certainly inclined to think that if a business man takes his business clerks and employs them for election work which	 if he had not business clerks	 would be normally done by paid clerks	 he ought to return their salaries as part of his expenses." Counsel for respondent strongly relies on these obser vations. But then	 the point was not actually decided by Philimore	 J.	 as the evidence relatinig to the matter was incomplete	 and Pickford	 J. expressly reserved his opinion on the question. In view of the remarks of Sankey	 J.	 in the Borough of Oxford Case (2)	 in the (1) 28 (2) 	 56 57 218 course of his argument	 it is doubtful		how far the observations ' of Phillimore	 J. quoted above could be accepted as good law. They Were	 however	. adopted in two decisions of the Election Tribunals of this country	 to which our attention was invited by Mr. Chatterjee. In the Amritsar Case(1)	 the following observation occurs: We also consider that if any man in the service of the respondent were put on election work	 their wages for the period should have been shown in the return. (See Hartlepools Case(2) ". The words " put on election work " in this passage suggest that the employees had been taken out of their original work. As there is no discussion of the present question	 the authority of this decision is	 in any event	 little. In Farrukhabad Case(3)	 this passage		 as also the observations of Phillimore	 J.	 we 're quoted	 and in accordance therewith	 it was held that the salaries of Tilakdhari Singh	 Kundan Singh and Drigpal Singh for the period they worked in connection with the election of the respondent Nol should have been shown in the return It was found in that case that Tilakdhari Singh worked exclusively for 30 days in connections with the election and Kundan Singh and Drigpal Singh would appear to have similarly devoted themselves to election work for certain periods. None of these cases has considered what would amount to employment in connection with election	 when the persons had been previously employed on other work; and they throw no light on the present question. The position may thsu be summed up : (1)For Rule 118 to apply	 two conditions must be satisfied	 viz.	 there should have been an employment by the candidate of a person in connection with	an election	 and such employment should have been for payment. (1) [1924] Hammond 's Election Cases 83. (2) (3) [1927] Hammond 's Election Cases 349. 219 (2) Where a person has been in the employment of the candidate even prior to his election and his duties do not include work in election 'and he takes part in election	 whether he is to be regarded as employed in connection with the election will depend on the nature of the work which he performs during the election. (3) When the work which he does in election is '	 casual and is in addition to the normal work for which	 he has been employed 	 he is not within Rule l 18. if his work in connection with the election is such that he could be regarded as having been taken 'out of his previous work and put on election work	 then he would be within Rule 118. (4) Whether a person who has been previously employed by the candidate on other work should held to have been employed in connection with election is a question of fact to be decided on the evidence in each case. In the present case	 the finding is that 25 persons belonging to the staff of the appellant had taken part in the election. It has been found that they had been in the service of the appellant for a long time and that their appointment was not colorable for election purposes. It has also been found that they were not paid anything extra for what work they might have done in connection with the election. But there is no finding that having regard to the work which they are proved to have done	 they must be taken to have been relieved of their original work and put on election work. In the absence of such a finding	 it cannot be held that Rule II 8 had been infringed. It is possible that the Election Tribunal did not appreciate the true legal position and has in consequence failed to record the findings requisite for a decision on Rule 118	 and that would be a good ground on which we could	 if the Justice of the case required it	 set aside the order and direct the matter to be heard afresh and disposed of by another Tribunal in accordance with law. But we do not consider that this is a fit case for passing such an order. The evidence adduced by the first respondent is very 220 largely	 to the effect that the appellant 's men did election work in the morning or in the evening	 that is 	 out of office hours. That shows that the work the staff was in addition to their normal duties	 and on the	 principles stated above	 they could not be held to have been employed in connection with the election. As the first respondent does not appear himself to have under 	 stood the true position under Rule 118 and has failed to adduce	 evidence requisite for a decision of the question	 he must fail	 the burden being on him to establish that Rule had been infringed. In the result	 this appeal is allowed	 the order of the	 Election Tribunal is set aside and the election petition of the first respondent will stand dismissed. As the parties have each succeeded on one issue and failed on another	 they will bear their own costs	 throughout. Appeal allowed.

The last day for filing the election petition was a Sunday and the day following was a public holiday. The petition was presented on the next day after the public holiday. Held	 that section 10 of the General Clauses Act was applicable and that the petition was presented within time. The appellant	 who retains a large staff of subordinates	 was charged with employing 54 of them for purposes of the election in violation of Rule 118	 and with failure to include their salaries in the return of his election expenses. The election tribunal found that 25 of the old paid employees of the appellant took part in his election campaign	 that their number exceeded the statutory number provided by Rule 118 and that consequently the appellant was guilty of a major corrupt practice under section 123 (7) of the Representation of the People Act	 1951. The tribunal further held that there was no evidence to show that the employees were engaged specifically for the purposes of the election	 that they had been in the service of the appellant for a long time and that the emoluments paid to them were not election expenses. In the result the tribunal set aside the election of the appellant: Held	 that where a person has been in the employment of a candidate even prior to his election and his duties do not include election work but he takes part in the election	 and the work which he does is casual and is in addition to his normal work	 he is not within Rule 118. But if the work in connection with the election is such that he could be regarded as having been taken out of his normal work and put on election work	 then he would be within Rule 118. Hartlepooles Case	 and Borough of Oxford Case	 	 referred to. If the members of the staff of a candidate do their normal work and do casual work in connection with the election	 the payment of salary to them would be payment on account of their 209 employment as such members of the staff and not in connec tion with the election.