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    <title>2012 (4) TMI 413 - DELHI HIGH COURT</title>
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    <description>A complaint under the Companies Act was held not to be time-barred under Section 468 CrPC because the allegations were not confined to the prospectus; they also extended to later balance-sheets for the financial years ending 31 March 2000 and 31 March 2001. The relevant limitation point was the date when the alleged offence came to knowledge, and on the pleadings the complaint filed on 7 May 2002 could not be treated as barred by limitation. The petition for quashing therefore failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=212756</link>
      <description>A complaint under the Companies Act was held not to be time-barred under Section 468 CrPC because the allegations were not confined to the prospectus; they also extended to later balance-sheets for the financial years ending 31 March 2000 and 31 March 2001. The relevant limitation point was the date when the alleged offence came to knowledge, and on the pleadings the complaint filed on 7 May 2002 could not be treated as barred by limitation. The petition for quashing therefore failed.</description>
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