https://www.taxtmi.com/caselaws?id=100277 A written complaint by a public servant acting in discharge of official duty did not require examination of the complainant or witnesses under Section 200 CrPC before cognizance, so that objection failed. Failure to file the statutory return under the Companies Act was held not to be a continuing offence merely because the penalty was expressed with reference to each day of default; the offence was complete when the return was not filed within time. As the complaint was lodged beyond the six-month limitation period for an offence punishable only with fine, cognizance was barred and the prosecutions were quashed. en-us Mon, 01 Aug 1983 00:00:00 +0530 Tue, 31 Jan 2012 17:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100277 A written complaint by a public servant acting in discharge of official duty did not require examination of the complainant or witnesses under Section 200 CrPC before cognizance, so that objection failed. Failure to file the statutory return under the Companies Act was held not to be a continuing offence merely because the penalty was expressed with reference to each day of default; the offence was complete when the return was not filed within time. As the complaint was lodged beyond the six-month limitation period for an offence punishable only with fine, cognizance was barred and the prosecutions were quashed. Case-Laws Companies Law Mon, 01 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100277