https://www.taxtmi.com/caselaws?id=101796 Non-filing of statutory returns, balance-sheet and allied documents under the Companies Act was treated as a continuing offence where the statute imposes liability for every day the default persists. Sections 162(1) and 220(3) of the Companies Act, 1956 were read as keeping the omission punishable until compliance, so the limitation bar under section 468 CrPC did not defeat the prosecutions. The earlier contrary view was held not binding in light of later Supreme Court authority on continuing offences. en-us Wed, 26 Jul 1989 00:00:00 +0530 Sat, 11 Feb 2012 11:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101796 Non-filing of statutory returns, balance-sheet and allied documents under the Companies Act was treated as a continuing offence where the statute imposes liability for every day the default persists. Sections 162(1) and 220(3) of the Companies Act, 1956 were read as keeping the omission punishable until compliance, so the limitation bar under section 468 CrPC did not defeat the prosecutions. The earlier contrary view was held not binding in light of later Supreme Court authority on continuing offences. Case-Laws Companies Law Wed, 26 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101796