https://www.taxtmi.com/caselaws?id=101104 Failure to file balance-sheet and profit and loss account under the Companies Act was treated as a continuing offence because the statutory scheme imposed daily penalty for continued non-compliance and allowed belated filing on payment of additional fees. Limitation under the CrPC therefore did not bar the complaints, and the continuing-offence provision applied. The Chief Judicial Magistrate at Ernakulam also had territorial jurisdiction because the statutory filing duty had to be performed before the Registrar of Companies, Kerala, whose office was at Ernakulam. The proceedings were not quashed. en-us Tue, 27 Mar 1984 00:00:00 +0530 Wed, 08 Feb 2012 16:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101104 Failure to file balance-sheet and profit and loss account under the Companies Act was treated as a continuing offence because the statutory scheme imposed daily penalty for continued non-compliance and allowed belated filing on payment of additional fees. Limitation under the CrPC therefore did not bar the complaints, and the continuing-offence provision applied. The Chief Judicial Magistrate at Ernakulam also had territorial jurisdiction because the statutory filing duty had to be performed before the Registrar of Companies, Kerala, whose office was at Ernakulam. The proceedings were not quashed. Case-Laws Companies Law Tue, 27 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101104