The delay in filing a complaint under section 138 of the Negotiable Instruments Act, 1881 can be…

The proviso to section 142(b), now section 142(1)(b), expressly allows cognizance of a complaint filed after the prescribed period if the complainant establishes sufficient cause for the delay. That is the special statutory source of condonation, not Limitation Act section 5. Section 138 creates the offence and section 143 concerns trial procedure; neither is the stated condonation provision.