In a DA case the Check Period ends on the 31st of Nov. 2004. The Accused had received salary on the 1st of November. Benefit of this Salary Income was denied to Accused on a confusing plea that salary is paid only for the work done i.e. the Accused would be entiteled to Novemember salary only in the month of December... ( is it not that by denying salry received in November, the Accused is being denied the salary for the works he has already done in the preceeding month ? ). How valid is the logic of the Prosecution ?
I believe - (while assessing income during the Check Period) - Accused here is entitled to salary income received on the 1st day of November. This salary pertains to the duties performed in the previous month of October. Hence, salary ( as cash in hand) and the work perfromed both fall within the Last date of Check Period i.e. 31st of November.
For the duties performed in the month of November, accused will receive remuneration (salary) in the month of December only which is yet to come, hence need no consideration.