https://www.taxtmi.com/caselaws?id=97985 The plea of autrefois acquit was held to bar prosecution for alleged failures to file annual returns and balance-sheets for the period already prosecuted, on the ground that the earlier prosecution and acquittal covered the same period and acts. Although the statutory scheme provides for daily penalties for continuing defaults, no subsequent default for the same period was proved that would revive criminal liability; the continuing-offence character does not displace a concluded acquittal. Resultantly, prosecution for the period adjudicated is barred and the criminal revision is allowed. en-us Fri, 07 Dec 1962 00:00:00 +0530 Wed, 18 Jan 2012 17:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97985 The plea of autrefois acquit was held to bar prosecution for alleged failures to file annual returns and balance-sheets for the period already prosecuted, on the ground that the earlier prosecution and acquittal covered the same period and acts. Although the statutory scheme provides for daily penalties for continuing defaults, no subsequent default for the same period was proved that would revive criminal liability; the continuing-offence character does not displace a concluded acquittal. Resultantly, prosecution for the period adjudicated is barred and the criminal revision is allowed. Case-Laws Companies Law Fri, 07 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97985