https://www.taxtmi.com/caselaws?id=110203 False filing in a statutory return can attract prosecution under section 628 of the Companies Act, 1956 even where section 75 may also be relevant, because the two provisions create distinct offences and the same act may constitute more than one offence. For limitation purposes, an offence punishable with imprisonment up to two years carries a three-year period under section 468(2)(c) of the Code of Criminal Procedure, 1973, and where the falsity was discovered later, time runs from the date of knowledge under section 469(1)(b). The text also notes that a Special Court constituted by notification had jurisdiction to try Companies Act offences and that its validity could not be challenged in proceedings under section 482 CrPC. en-us Tue, 28 Sep 2004 00:00:00 +0530 Sat, 14 Apr 2012 11:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110203 False filing in a statutory return can attract prosecution under section 628 of the Companies Act, 1956 even where section 75 may also be relevant, because the two provisions create distinct offences and the same act may constitute more than one offence. For limitation purposes, an offence punishable with imprisonment up to two years carries a three-year period under section 468(2)(c) of the Code of Criminal Procedure, 1973, and where the falsity was discovered later, time runs from the date of knowledge under section 469(1)(b). The text also notes that a Special Court constituted by notification had jurisdiction to try Companies Act offences and that its validity could not be challenged in proceedings under section 482 CrPC. Case-Laws Companies Law Tue, 28 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110203