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    <title>2012 (4) TMI 45 - DELHI HIGH COURT</title>
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    <description>Mandatory service of statutory orders and notices under section 234 of the Companies Act, 1956 was treated as a prerequisite for alleging non-compliance; mere reference to an earlier inquiry letter was held insufficient to prove service, so the complaint could not be maintained and the summoning order was unsustainable. The document also notes that the alleged offence was not a continuing offence, limitation ran from the prosecuting agency&#039;s knowledge of the offence, and no application for condonation was made, so cognizance was barred by limitation. On that basis, the criminal proceeding and summoning order were set aside in exercise of inherent powers.</description>
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    <pubDate>Thu, 01 Mar 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=211653</link>
      <description>Mandatory service of statutory orders and notices under section 234 of the Companies Act, 1956 was treated as a prerequisite for alleging non-compliance; mere reference to an earlier inquiry letter was held insufficient to prove service, so the complaint could not be maintained and the summoning order was unsustainable. The document also notes that the alleged offence was not a continuing offence, limitation ran from the prosecuting agency&#039;s knowledge of the offence, and no application for condonation was made, so cognizance was barred by limitation. On that basis, the criminal proceeding and summoning order were set aside in exercise of inherent powers.</description>
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