https://www.taxtmi.com/caselaws?id=101610 Failure to file the annual return under Rule 10 of the Companies (Acceptance of Deposits) Rules, 1975 was treated as an offence completed on the due date, because the scheme did not create a continuing duty after 30 June. Rule 11's daily fine applied only where the contravention was actually continuing, so non-filing was not a continuing offence. As the offence was punishable with fine only, Section 468 CrPC imposed a six-month limitation period from the date of default, and complaints filed after that period were barred; the convictions and sentences were set aside and the accused acquitted. en-us Wed, 02 Sep 1987 00:00:00 +0530 Fri, 10 Feb 2012 13:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101610 Failure to file the annual return under Rule 10 of the Companies (Acceptance of Deposits) Rules, 1975 was treated as an offence completed on the due date, because the scheme did not create a continuing duty after 30 June. Rule 11's daily fine applied only where the contravention was actually continuing, so non-filing was not a continuing offence. As the offence was punishable with fine only, Section 468 CrPC imposed a six-month limitation period from the date of default, and complaints filed after that period were barred; the convictions and sentences were set aside and the accused acquitted. Case-Laws Companies Law Wed, 02 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101610