https://www.taxtmi.com/caselaws?id=199796 Default in depositing provident fund contributions and administrative charges under the Employees' Provident Funds and Family Pension Fund Act, 1952 was not a continuing offence because the obligation under para 38 of the Scheme was complete on expiry of the monthly payment period. The presence of a separate mechanism in Section 14C to compel compliance and impose day-to-day fine for continued non-compliance did not convert the original default into a continuing offence. The added Explanation to Section 405 IPC did not alter this position for complaints under the Act and Scheme. Complaints filed beyond one year were therefore barred by limitation under Section 468(2)(b) CrPC, and cognizance was without jurisdiction. en-us Tue, 07 Mar 1978 00:00:00 +0530 Tue, 13 Mar 2018 12:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199796 Default in depositing provident fund contributions and administrative charges under the Employees' Provident Funds and Family Pension Fund Act, 1952 was not a continuing offence because the obligation under para 38 of the Scheme was complete on expiry of the monthly payment period. The presence of a separate mechanism in Section 14C to compel compliance and impose day-to-day fine for continued non-compliance did not convert the original default into a continuing offence. The added Explanation to Section 405 IPC did not alter this position for complaints under the Act and Scheme. Complaints filed beyond one year were therefore barred by limitation under Section 468(2)(b) CrPC, and cognizance was without jurisdiction. Case-Laws Indian Laws Tue, 07 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199796