Limitation for fine-only offences runs from first knowledge of the offence; balance-sheets alone did not constitute notice.

For offences punishable with fine only, the six-month limitation period under the Code of Criminal Procedure, 1973 applies, and it runs from the date the alleged offence first comes to the knowledge of the aggrieved authority. Mere filing of balance-sheets did not, by itself, amount to knowledge of the offence, because identifying the alleged misuse required scrutiny and inspection. Knowledge was also imputed within the same departmental machinery, so the Registrar's knowledge was treated as the Department's knowledge. On that basis, the relevant date was the Department's receipt of the company's reply to the inspection notice, and complaints filed thereafter were time-barred.

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Issues: Whether the complaints for alleged offences were barred by limitation under the Code of Criminal Procedure, 1973, and from which date the period of limitation was to be computed.

Analysis: The complaints were for offences punishable with fine only, so the six-month period under section 468(2)(a) applied. The decisive question was the first date on which the alleged offence came to the knowledge of the person aggrieved. The Court held that mere filing of balance-sheets did not necessarily amount to knowledge of the offence, because detection of the alleged misuse or characterisation of the funds required scrutiny and inspection. The Court also held that knowledge of the Department was attributable to the Registrar, since the Registrar acted as part of the Department and the prosecution was launched through that machinery. On that footing, the relevant date of knowledge was taken as the date when the Department received the company's reply to the inspection notice, and the complaints filed thereafter were beyond limitation.

Conclusion: The complaints were barred by limitation and the contention of the petitioner on limitation was upheld.

Ratio Decidendi: For offences punishable with fine only, limitation under section 468 of the Code of Criminal Procedure, 1973 begins when the offence first comes to the knowledge of the aggrieved authority, and such knowledge may be imputed within the same departmental machinery; mere filing of balance-sheets does not by itself constitute knowledge of the offence.

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