https://www.taxtmi.com/caselaws?id=110799 Complaints by the Registrar of Companies for alleged Companies Act contraventions were held within limitation because the period under section 469(1)(b) of the Code of Criminal Procedure began when the Registrar received communication of the inspection result. Where inspection of company books is conducted under section 209A(1)(ii) and a report is required under section 209A(6), the complainant's knowledge is linked to receipt of that report, not to the earlier inspection itself. On the facts, there was no proof of earlier knowledge, and the report reached the Registrar on 14-7-1993; complaints filed on 20-10-1993 were therefore timely. en-us Wed, 12 Apr 2006 00:00:00 +0530 Wed, 18 Apr 2012 16:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110799 Complaints by the Registrar of Companies for alleged Companies Act contraventions were held within limitation because the period under section 469(1)(b) of the Code of Criminal Procedure began when the Registrar received communication of the inspection result. Where inspection of company books is conducted under section 209A(1)(ii) and a report is required under section 209A(6), the complainant's knowledge is linked to receipt of that report, not to the earlier inspection itself. On the facts, there was no proof of earlier knowledge, and the report reached the Registrar on 14-7-1993; complaints filed on 20-10-1993 were therefore timely. Case-Laws Companies Law Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110799