https://www.taxtmi.com/caselaws?id=111197 Limitation for a prosecution under section 628 of the Companies Act is governed by section 468(2)(c) of the Code of Criminal Procedure, with section 469 fixing the start of time from the date of the offence or, where the offence was not known, from the first day it came to the aggrieved person's knowledge. Mere filing of a balance sheet with the Registrar does not by itself establish actual or constructive knowledge of fictitious entries or other latent offences, and a voluminous filing or cursory perusal is insufficient to treat the filing date as the limitation trigger. On the materials, the complaint was not shown to be time-barred and quashing was declined. en-us Thu, 09 Jun 2005 00:00:00 +0530 Fri, 20 Apr 2012 17:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111197 Limitation for a prosecution under section 628 of the Companies Act is governed by section 468(2)(c) of the Code of Criminal Procedure, with section 469 fixing the start of time from the date of the offence or, where the offence was not known, from the first day it came to the aggrieved person's knowledge. Mere filing of a balance sheet with the Registrar does not by itself establish actual or constructive knowledge of fictitious entries or other latent offences, and a voluminous filing or cursory perusal is insufficient to treat the filing date as the limitation trigger. On the materials, the complaint was not shown to be time-barred and quashing was declined. Case-Laws Companies Law Thu, 09 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111197