Limitation periods under CrPC require immediate review and filing of prosecutions before expiry to preserve prosecutorial rights. Chapter XXXVI of the new Criminal Procedure Code sets periods of limitation applicable to offences under direct tax laws and IPC, requiring an immediate review, with prosecution counsel, of pending cases to determine feasibility of launching prosecutions. Officers must report to the Board on such cases within the internal timetable and, where limitation has expired or will expire imminently, finalise cases and file complaints in court before the applicable cutoff. The limitation rules also apply to cases already approved by the Board but where complaints remain unfiled.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation periods under CrPC require immediate review and filing of prosecutions before expiry to preserve prosecutorial rights.
Chapter XXXVI of the new Criminal Procedure Code sets periods of limitation applicable to offences under direct tax laws and IPC, requiring an immediate review, with prosecution counsel, of pending cases to determine feasibility of launching prosecutions. Officers must report to the Board on such cases within the internal timetable and, where limitation has expired or will expire imminently, finalise cases and file complaints in court before the applicable cutoff. The limitation rules also apply to cases already approved by the Board but where complaints remain unfiled.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
