Continuing offence doctrine keeps Companies Act filing defaults alive, so limitation does not bar the complaint.

Non-filing of the annual return and related Companies Act filing defaults were treated as continuing offences because the statutory scheme imposed a recurring daily penalty for the period of non-compliance. On that basis, the default was not complete on a single date but persisted so long as the obligation remained unfulfilled, and the ordinary limitation bar did not apply. The complaint was therefore not time-barred, and the order dropping the proceedings could not be sustained; the matter was remitted for further enquiry in accordance with law.

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Issues: Whether non-filing of the annual return and connected defaults under the Companies Act constitute continuing offences so as to attract the continuing-liability rule and exclude the bar of limitation.

Analysis: The defaults complained of arose from failure to file the annual return and to comply with the allied filing requirements after the annual general meeting. The relevant provisions prescribe a daily fine for the period during which the default continues, and the punitive scheme therefore indicates that the wrong is not complete once on a fixed date but persists for as long as the statutory obligation remains unperformed. On that footing, the limitation provision applicable to ordinary offences does not apply, and the limitation period is treated as recurring during the continuance of the default.

Conclusion: The defaults under the Companies Act were continuing offences and the complaint was not barred by limitation.

Final Conclusion: The order dropping the proceedings could not be sustained, and the revision succeeded with the matter sent back for further enquiry in accordance with law.

Ratio Decidendi: Where a statute imposes a recurring penalty for each day of non-compliance, the default is a continuing offence and limitation runs afresh during the continuance of that default.

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