Continuing offence in company filing defaults prevents limitation from barring prosecution for non-filing of accounts.

Non-filing of the balance sheet and profit and loss account under the Companies Act was treated as a continuing offence because the penal provision imposed a daily fine for the duration of the default. On that basis, the limitation rule applicable to completed offences did not bar prosecution. The court distinguished authorities concerning belated dividend warrants, finding them inapplicable to statutory filing defaults. It also declined to consider the defence based on winding up and appointment of a receiver at the quash stage, holding that such factual issues could not be determined there.

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Issues: Whether the prosecution for non-filing of balance sheet and profit and loss account under the Companies Act was barred by limitation, or whether the default constituted a continuing offence.

Analysis: The complaints were founded on failure to comply with the statutory obligation to file balance sheet and profit and loss account, and the governing penal provision imposed a fine for every day during which the default continued. The Court distinguished authorities dealing with belated dividend warrants, holding that those cases did not apply because the present defaults were of a continuing nature. Relying on prior decisions of the Court, it accepted that non-compliance with the filing obligation under the Companies Act amounts to a continuing offence, so the limitation rule for completed offences did not bar the prosecution. The Court also declined to examine the plea based on winding up and appointment of a receiver, holding that such factual matters could not be adjudicated at the quash stage.

Conclusion: The prosecution was not barred by limitation, and the criminal original petitions were liable to be dismissed.

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