https://www.taxtmi.com/caselaws?id=99982 Limitation for a complaint alleging non-filing of balance-sheet and profit and loss account under section 210(5) of the Companies Act, 1956 was held to run from the date the default was discovered through the company's annual return and annual general meeting records, not merely from the date of the annual general meeting. On that basis, the complaint was within time. The Assistant Registrar of Companies was treated as a competent complainant and as the person aggrieved under the statutory scheme, so the prosecution was maintainable and the quashing challenge failed. en-us Thu, 24 Aug 1978 00:00:00 +0530 Mon, 30 Jan 2012 17:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99982 Limitation for a complaint alleging non-filing of balance-sheet and profit and loss account under section 210(5) of the Companies Act, 1956 was held to run from the date the default was discovered through the company's annual return and annual general meeting records, not merely from the date of the annual general meeting. On that basis, the complaint was within time. The Assistant Registrar of Companies was treated as a competent complainant and as the person aggrieved under the statutory scheme, so the prosecution was maintainable and the quashing challenge failed. Case-Laws Companies Law Thu, 24 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99982