Upto, a particular date, means that the particular date is the one up to which the state of account has been ascertained, income-tax assessed up to a particular date is not confined to the tax actually assessed before that date, but includes all assessed tax up to that date, whether the assessment was made before or after the date, Gowers v. Walker, (1930) 1 Ch 262.
Upto, may include the last day or may not, and if it is in consonance with justice to interpret it in one of the ways permissible, there can be no complaint on the other side, Musharraf Hussain v. Agha Munawar Ali Khan, 186 IC 881: AIR 1940 Lah 7: 186 IC 881.
Upto, Wednesday in a contract means that the offer remains open until midnight of Wednesday, Metropolitan Engineering Works v. Debramer, 45 Cal 481.