https://www.taxtmi.com/caselaws?id=101233 A complaint under sections 209A(2) and 209A(8) of the Companies Act was held time-barred because the alleged non-production of books and non-compliance with the inspection demand were not continuing offences. Limitation began when the inspection was made and, at the latest, when the time fixed in the first statutory notice expired. A later notice or further opportunity could not extend limitation or revive a prosecution already out of time. The complaint was therefore barred by limitation, and the acquittal was sustained. en-us Fri, 14 Mar 1986 00:00:00 +0530 Thu, 09 Feb 2012 10:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101233 A complaint under sections 209A(2) and 209A(8) of the Companies Act was held time-barred because the alleged non-production of books and non-compliance with the inspection demand were not continuing offences. Limitation began when the inspection was made and, at the latest, when the time fixed in the first statutory notice expired. A later notice or further opportunity could not extend limitation or revive a prosecution already out of time. The complaint was therefore barred by limitation, and the acquittal was sustained. Case-Laws Companies Law Fri, 14 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101233