https://www.taxtmi.com/caselaws?id=158237 The Karnataka Economic Offences (Inapplicability of Limitation) Act, 1981 excludes Chapter XXXVI of the Code of Criminal Procedure, 1973 for scheduled offences, including offences under the Karnataka Sales Tax Act, 1957, so the general criminal limitation bar cannot defeat cognizance of such prosecutions. In economic offence prosecutions of this kind, mere passage of time does not by itself justify quashing for delay, and asserted factual hardships such as closure of business or accident-related disruption are matters for trial rather than for interference at the threshold under section 482 of the Code. The petitions were therefore dismissed. en-us Thu, 08 Jun 1995 00:00:00 +0530 Fri, 18 Oct 2013 15:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158237 The Karnataka Economic Offences (Inapplicability of Limitation) Act, 1981 excludes Chapter XXXVI of the Code of Criminal Procedure, 1973 for scheduled offences, including offences under the Karnataka Sales Tax Act, 1957, so the general criminal limitation bar cannot defeat cognizance of such prosecutions. In economic offence prosecutions of this kind, mere passage of time does not by itself justify quashing for delay, and asserted factual hardships such as closure of business or accident-related disruption are matters for trial rather than for interference at the threshold under section 482 of the Code. The petitions were therefore dismissed. Case-Laws VAT and Sales Tax Thu, 08 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158237