https://www.taxtmi.com/caselaws?id=100657 Limitation for a criminal complaint was computed from the later, specific refusal to produce books of account, so the prosecution was treated as within time. Under section 209A of the Companies Act, 1956, directors could be prosecuted for default in producing books for inspection even if the company was not separately prosecuted, because the duty extended to directors and any officer in default was punishable. The complaint was also not invalid for lack of specific averments about day-to-day management, since the statutory obligation was direct and unqualified. en-us Tue, 01 Feb 1983 00:00:00 +0530 Fri, 03 Feb 2012 17:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100657 Limitation for a criminal complaint was computed from the later, specific refusal to produce books of account, so the prosecution was treated as within time. Under section 209A of the Companies Act, 1956, directors could be prosecuted for default in producing books for inspection even if the company was not separately prosecuted, because the duty extended to directors and any officer in default was punishable. The complaint was also not invalid for lack of specific averments about day-to-day management, since the statutory obligation was direct and unqualified. Case-Laws Companies Law Tue, 01 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100657