https://www.taxtmi.com/caselaws?id=112117 Removal of auditors without prior Central Government approval under section 224(7) of the Companies Act, 1956 was a complete breach when the removal occurred and was not a continuing offence. Because the contravention was punishable only with fine under section 629A, cognizance had to be taken within six months under section 468(2)(a) of the Code of Criminal Procedure, 1973; a complaint filed after that period was time-barred. The request to extend time under section 473 also failed because no adequate explanation for the delay was shown. en-us Mon, 25 Feb 2008 00:00:00 +0530 Thu, 11 Dec 2014 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112117 Removal of auditors without prior Central Government approval under section 224(7) of the Companies Act, 1956 was a complete breach when the removal occurred and was not a continuing offence. Because the contravention was punishable only with fine under section 629A, cognizance had to be taken within six months under section 468(2)(a) of the Code of Criminal Procedure, 1973; a complaint filed after that period was time-barred. The request to extend time under section 473 also failed because no adequate explanation for the delay was shown. Case-Laws Companies Law Mon, 25 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112117