https://www.taxtmi.com/caselaws?id=274935 Non-conforming use under the Delhi Development Act is treated as a continuing offence, so a fresh limitation period accrues while the violation persists. Limitation is assessed when cognizance is taken, with time spent issuing notice and obtaining required sanction excluded. Section 197 of the Criminal Procedure Code protects only qualifying public servants accused of acts connected with official duties. Chairmen and directors of nationalised banks do not qualify where statutory liability arises from the bank's offence rather than acts performed in discharge of official duty. Prosecutions for continuing non-conforming use therefore remain maintainable without prior sanction under section 197. en-us Fri, 16 Jul 1982 00:00:00 +0530 Tue, 11 Sep 2018 14:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274935 Non-conforming use under the Delhi Development Act is treated as a continuing offence, so a fresh limitation period accrues while the violation persists. Limitation is assessed when cognizance is taken, with time spent issuing notice and obtaining required sanction excluded. Section 197 of the Criminal Procedure Code protects only qualifying public servants accused of acts connected with official duties. Chairmen and directors of nationalised banks do not qualify where statutory liability arises from the bank's offence rather than acts performed in discharge of official duty. Prosecutions for continuing non-conforming use therefore remain maintainable without prior sanction under section 197. Case-Laws Indian Laws Fri, 16 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274935