https://www.taxtmi.com/caselaws?id=168703 Failure to furnish annual returns by the prescribed due date under the Mines Regulations was a one-time omission completed when the date expired. The statutory scheme did not treat the continued absence of returns as a fresh or recurring breach, because liability was not expressed to continue until compliance. The Court distinguished a continuing offence as one where non-compliance persists and a fresh offence arises each day the default continues. On that construction, the complaint was time-barred under the substantive limitation provision in the Mines Act. en-us Thu, 24 Aug 1972 00:00:00 +0530 Tue, 13 Jan 2026 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168703 Failure to furnish annual returns by the prescribed due date under the Mines Regulations was a one-time omission completed when the date expired. The statutory scheme did not treat the continued absence of returns as a fresh or recurring breach, because liability was not expressed to continue until compliance. The Court distinguished a continuing offence as one where non-compliance persists and a fresh offence arises each day the default continues. On that construction, the complaint was time-barred under the substantive limitation provision in the Mines Act. Case-Laws Indian Laws Thu, 24 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168703