Year is a period of time containing 365 (or 366) days. It is a period of time occupying a regular part of a calendar year that is used for some particular activity. This period of time (year and day) is particularly recognized in the law for various practical purposes to ensure justice.
“Year” shall mean a year reckoned according to the British calendar. ….. [Section 3(59) of the General Clauses Act, 1897; Section 49 of the Penal Code, 1860]
“Year” means a financial year. ….. [Section 2(69) of the Income Tax Ordinance, 1984]
“Year” or “agricultural year” means the Bengali year commencing on the first day of Baishakh. ….. [Section 2(30) of the State Acquisition and Tenancy Act, 1950 (E. B. Act XXII of 1951); Section 2(g) of the Land Development Tax Ordinance, 1976]
“Year” means the year for which the accounts of the money¬lender are ordinarily maintained in his own accounts. ….. [Section 25(4) of the Money Lenders Act, 1940]