https://www.taxtmi.com/caselaws?id=337496 For offences under the Companies Act, limitation runs from the date when the complainant or person aggrieved receives complete and material facts showing the offence, not from the original grievance or the knowledge of an inspecting officer. On the facts, the complaint over alleged non-transfer of shares was filed soon after the necessary documents and incriminating material were obtained through inquiry, so it was not time-barred. No separate delay requiring condonation was made out, and the refusal to entertain the complaint was set aside. en-us Mon, 09 Jan 2017 00:00:00 +0530 Wed, 11 Jan 2017 07:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337496 For offences under the Companies Act, limitation runs from the date when the complainant or person aggrieved receives complete and material facts showing the offence, not from the original grievance or the knowledge of an inspecting officer. On the facts, the complaint over alleged non-transfer of shares was filed soon after the necessary documents and incriminating material were obtained through inquiry, so it was not time-barred. No separate delay requiring condonation was made out, and the refusal to entertain the complaint was set aside. Case-Laws Companies Law Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337496