https://www.taxtmi.com/caselaws?id=112159 Technical contraventions under the Companies Act, 1956 may constitute punishable offences where the statutory scheme treats the default as an offence, and the residuary penal provision may apply depending on the nature of the obligation and alleged breach. For limitation under the Code of Criminal Procedure, the text states that time begins when the default is discernible from filed annual returns and records, and not from a later inspection where the facts were already available to the Registrar; on that basis, the complaints were described as time-barred. It also notes that a cyclostyled summoning order issued without meaningful scrutiny of the complaint material reflects non-application of mind and is vulnerable to challenge. en-us Mon, 30 Apr 2007 00:00:00 +0530 Thu, 26 Apr 2012 18:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112159 Technical contraventions under the Companies Act, 1956 may constitute punishable offences where the statutory scheme treats the default as an offence, and the residuary penal provision may apply depending on the nature of the obligation and alleged breach. For limitation under the Code of Criminal Procedure, the text states that time begins when the default is discernible from filed annual returns and records, and not from a later inspection where the facts were already available to the Registrar; on that basis, the complaints were described as time-barred. It also notes that a cyclostyled summoning order issued without meaningful scrutiny of the complaint material reflects non-application of mind and is vulnerable to challenge. Case-Laws Companies Law Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112159