https://www.taxtmi.com/caselaws?id=111172 Inordinate and unexplained delay in initiating a prosecution may warrant quashing where it risks prejudice through loss of evidence and amounts to abuse of criminal process. An alleged omission to disclose employee particulars under the Companies Act attracts penal liability only if an employee meeting the statutory description existed during the relevant period. Where no qualifying employee is shown, failure to provide particulars concerning such employees does not establish the essential ingredients of the offence. Criminal proceedings based on a stale complaint lacking a prima facie statutory contravention cannot be sustained. en-us Wed, 04 May 2005 00:00:00 +0530 Fri, 20 Apr 2012 17:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111172 Inordinate and unexplained delay in initiating a prosecution may warrant quashing where it risks prejudice through loss of evidence and amounts to abuse of criminal process. An alleged omission to disclose employee particulars under the Companies Act attracts penal liability only if an employee meeting the statutory description existed during the relevant period. Where no qualifying employee is shown, failure to provide particulars concerning such employees does not establish the essential ingredients of the offence. Criminal proceedings based on a stale complaint lacking a prima facie statutory contravention cannot be sustained. Case-Laws Companies Law Wed, 04 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111172