https://www.taxtmi.com/caselaws?id=100950 Defaults in filing annual returns and balance-sheet documents under the Companies Act were held not to be continuing offences, because the breach was complete on expiry of the statutory filing period. The court applied the principle that a continuing offence exists only where the obligation itself persists and liability renews from day to day until compliance. The language prescribing a fine for each day of continued default was treated as a measure of punishment, not as creating continuity of the offence. As the complaints were filed after the ordinary six-month limitation period, they were barred by limitation and the proceedings were quashed. en-us Wed, 21 Mar 1984 00:00:00 +0530 Wed, 08 Feb 2012 10:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100950 Defaults in filing annual returns and balance-sheet documents under the Companies Act were held not to be continuing offences, because the breach was complete on expiry of the statutory filing period. The court applied the principle that a continuing offence exists only where the obligation itself persists and liability renews from day to day until compliance. The language prescribing a fine for each day of continued default was treated as a measure of punishment, not as creating continuity of the offence. As the complaints were filed after the ordinary six-month limitation period, they were barred by limitation and the proceedings were quashed. Case-Laws Companies Law Wed, 21 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100950