Limitation for Companies Act complaints runs from receipt of the inspection report by the Registrar, not the inspection date.

Complaints by the Registrar of Companies for alleged Companies Act contraventions were held within limitation because the period under section 469(1)(b) of the Code of Criminal Procedure began when the Registrar received communication of the inspection result. Where inspection of company books is conducted under section 209A(1)(ii) and a report is required under section 209A(6), the complainant's knowledge is linked to receipt of that report, not to the earlier inspection itself. On the facts, there was no proof of earlier knowledge, and the report reached the Registrar on 14-7-1993; complaints filed on 20-10-1993 were therefore timely.

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Issues: Whether the complaints filed by the Registrar of Companies for contraventions of the Companies Act were barred by limitation, and from which date the period of limitation under section 469(1)(b) of the Code of Criminal Procedure, 1973, was to be computed.

Analysis: The limitation question depended on when the Registrar of Companies, being the complainant authorised under section 621 of the Companies Act, 1956, acquired knowledge of the offences. The Court held that in cases where inspection of the company's books is conducted by the Department of Company Affairs under section 209A(1)(ii), and a report is required to be made under section 209A(6), the starting point of limitation is the date on which the Registrar receives communication of the inspection result. On the facts, there was nothing to show that the Registrar knew of the inspection earlier, and the report was received only on 14-7-1993. Therefore, the complaints filed on 20-10-1993 were within time.

Conclusion: The complaints were not barred by limitation and the revision petitioner succeeded on the limitation issue.

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