https://www.taxtmi.com/caselaws?id=112082 Relief under section 633(2) of the Companies Act, 1956 may extend to a later show-cause notice where the underlying prosecution for contravention of sections 211(1) and (2) is time-barred and the surrounding record does not show independent scrutiny or deliberate suppression. A notice seeking penal consequences under section 628 must also state the essential ingredients of the offence with clarity, including a knowing false statement or knowing suppression of a material fact. On those principles, the sixth notice was treated as capable of being excused under section 633(2) and as failing to disclose an offence under section 628. en-us Thu, 31 Jan 2008 00:00:00 +0530 Sat, 13 Dec 2014 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112082 Relief under section 633(2) of the Companies Act, 1956 may extend to a later show-cause notice where the underlying prosecution for contravention of sections 211(1) and (2) is time-barred and the surrounding record does not show independent scrutiny or deliberate suppression. A notice seeking penal consequences under section 628 must also state the essential ingredients of the offence with clarity, including a knowing false statement or knowing suppression of a material fact. On those principles, the sixth notice was treated as capable of being excused under section 633(2) and as failing to disclose an offence under section 628. Case-Laws Companies Law Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112082