Limitation on prosecution: complaints for offences punishable by fine must be filed within six months under CrPC.

Complaints for offences under the Companies Act and related rules punishable only with fines must be filed within six months from the date of the offence under the Code of Criminal Procedure; where complaints are delayed, an application for condonation of delay may be filed under the relevant procedural provision. Administrative authorities are advised to expedite default/pre-prosecution notices, secure sanction for prosecution promptly, and file complaints arising from inspection or investigation reports within the limitation period.

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