https://www.taxtmi.com/caselaws?id=103822 For offences punishable with fine only, the six-month limitation period under the Code of Criminal Procedure, 1973 applies, and it runs from the date the alleged offence first comes to the knowledge of the aggrieved authority. Mere filing of balance-sheets did not, by itself, amount to knowledge of the offence, because identifying the alleged misuse required scrutiny and inspection. Knowledge was also imputed within the same departmental machinery, so the Registrar's knowledge was treated as the Department's knowledge. On that basis, the relevant date was the Department's receipt of the company's reply to the inspection notice, and complaints filed thereafter were time-barred. en-us Mon, 20 Jan 1997 00:00:00 +0530 Fri, 24 Feb 2012 17:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103822 For offences punishable with fine only, the six-month limitation period under the Code of Criminal Procedure, 1973 applies, and it runs from the date the alleged offence first comes to the knowledge of the aggrieved authority. Mere filing of balance-sheets did not, by itself, amount to knowledge of the offence, because identifying the alleged misuse required scrutiny and inspection. Knowledge was also imputed within the same departmental machinery, so the Registrar's knowledge was treated as the Department's knowledge. On that basis, the relevant date was the Department's receipt of the company's reply to the inspection notice, and complaints filed thereafter were time-barred. Case-Laws Companies Law Mon, 20 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103822