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Issues: Whether the default in issuing share certificates under section 113 of the Companies Act, 1956 constitutes a continuing offence, with the result that the complaint is not barred by limitation.
Analysis: A continuing offence is one that arises from a duty that continues from day to day and is not exhausted once and for all by a single completed act. The statutory language is decisive, especially where the penalty is linked to the period during which the default persists. Section 113(2) of the Companies Act, 1956 makes the company and every officer in default punishable with fine for every day during which the default continues. The obligation to issue share certificates is meant to protect the shareholder's title and remains unfulfilled until the certificates are actually delivered. The default therefore survives from day to day until compliance, and the offence is not completed merely because the initial time limit has expired. On that construction, the complaint cannot be rejected as time-barred on the footing that the offence was committed only once.
Conclusion: The offence under section 113 of the Companies Act, 1956 is a continuing offence, and the complaint was not barred by limitation.
Ratio Decidendi: Where a statute imposes a continuing duty and makes the penalty depend on each day's persistence of the default, non-compliance constitutes a continuing offence until the duty is performed.
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