Provident fund default is not a continuing offence where the statute does not make non-payment persist until compliance.

Default in depositing provident fund contributions and administrative charges under the Employees' Provident Funds and Family Pension Fund Act, 1952 was not a continuing offence because the obligation under para 38 of the Scheme was complete on expiry of the monthly payment period. The presence of a separate mechanism in Section 14C to compel compliance and impose day-to-day fine for continued non-compliance did not convert the original default into a continuing offence. The added Explanation to Section 405 IPC did not alter this position for complaints under the Act and Scheme. Complaints filed beyond one year were therefore barred by limitation under Section 468(2)(b) CrPC, and cognizance was without jurisdiction.

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Issues: Whether default in depositing provident fund contributions and administrative charges under the Employees' Provident Funds and Family Pension Fund Act, 1952 and the Scheme constituted a continuing offence so as to exclude the bar of limitation under Section 468(2)(b) of the Code of Criminal Procedure, 1973.

Analysis: The obligation under para 38 of the Scheme required payment within fifteen days of the close of every month. The failure to comply became complete on expiry of that period and was not shown by the Act or the Scheme to continue day after day until payment was made. Section 14C provided a separate machinery for requiring the employer to make good the default and for imposing a further day-to-day fine on non-compliance with such order, but that penal machinery did not convert the original default into a continuing offence. The added Explanation to Section 405 of the Indian Penal Code, 1860 by Section 9 of the 1973 Amendment Act did not alter the position for complaints instituted under the Act and the Scheme.

Conclusion: The default was not a continuing offence. Complaints filed beyond one year were barred by limitation under Section 468(2)(b) of the Code of Criminal Procedure, 1973 and cognizance taken thereon was without jurisdiction.

Ratio Decidendi: A statutory default is not a continuing offence unless the statute itself makes the obligation persist until compliance; a separate provision for subsequent penal consequences does not by itself extend limitation for the original offence.

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