Continuing offence doctrine in sales tax default does not apply; limitation barred prosecution for delayed tax payment.

Failure to pay tax due within the time allowed under section 46(1)(d) of the M.P. General Sales Tax Act, 1958 was construed as a single default in payment, not a recurring offence. The Court applied the plain language of the provision and held that the continuing-offence doctrine applies only where the statute, by its language, nature and object, makes continued non-compliance itself a fresh offence. Because the sales tax provision was directed to recovery of tax and did not criminalise each day's delay, section 472 of the Code of Criminal Procedure, 1973 did not apply. The complaints were therefore barred by limitation under section 468 of the Code.

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Issues: Whether the offence of failure to pay tax due within the time allowed under section 46(1)(d) of the M.P. General Sales Tax Act, 1958 is a continuing offence so as to attract section 472 of the Code of Criminal Procedure, 1973 and avoid the bar of limitation under section 468 of that Code.

Analysis: The expression "fails to pay the tax due within the time allowed" was construed according to its plain language. The provision penalises the default in payment within the prescribed time, and does not create a recurring offence for every day the amount remains unpaid. The continuing-offence doctrine applies only where the statute, by its language, nature and object, indicates that continued non-compliance itself constitutes a fresh offence. Unlike welfare legislation considered in cited authorities, the sales tax provision was held to be directed to recovery of tax and did not make continued default an offence. Accordingly, the extended limitation principle for continuing offences was held inapplicable.

Conclusion: The offence under section 46(1)(d) of the M.P. General Sales Tax Act, 1958 is not a continuing offence, and the complaints were barred by limitation under section 468 of the Code of Criminal Procedure, 1973.

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