https://www.taxtmi.com/caselaws?id=113680 For prosecutions under the Companies Act, 1956, the Registrar of Companies was treated as a "person aggrieved" for limitation purposes under section 469 of the Code of Criminal Procedure, 1973, because the statutory scheme permits complaints by the Registrar. Knowledge of the alleged offences did not arise merely from the filing of balance sheets and allied returns where detection required scrutiny and inspection; it arose when the inspection report reached the Registrar's office, so the complaints were not time-barred. For the alleged contraventions, the directors could be summoned as officers in default on the pleadings, but the company could not be prosecuted absent express statutory liability. The proceedings against the company were quashed, while those against the directors were sustained. en-us Fri, 29 Jan 2010 00:00:00 +0530 Mon, 07 May 2012 16:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113680 For prosecutions under the Companies Act, 1956, the Registrar of Companies was treated as a "person aggrieved" for limitation purposes under section 469 of the Code of Criminal Procedure, 1973, because the statutory scheme permits complaints by the Registrar. Knowledge of the alleged offences did not arise merely from the filing of balance sheets and allied returns where detection required scrutiny and inspection; it arose when the inspection report reached the Registrar's office, so the complaints were not time-barred. For the alleged contraventions, the directors could be summoned as officers in default on the pleadings, but the company could not be prosecuted absent express statutory liability. The proceedings against the company were quashed, while those against the directors were sustained. Case-Laws Companies Law Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113680